摘要：从基于知识二元分类的知识转移已有研究成果出发，本文指出由于现实生活中显性知识和隐性知识的彼此包容，知识转移是一个显性知识转移与隐性知识转移交织在一起的过程，难以简单二分，需要从新的视角对基于IT平台的知识转移模式进行探索性研究。本文通过对建设银行非现场审计系统的案例研究，构建了基于商业银行非现场审计系统的审计知识转移模型，分析了基于IT平台的知识转移模式的特点和优势及其实现过程中存在的障碍，并提出了相应对策。  

Abstract： Based on the current research of binary classification on knowledge transfer, since explicit and tacit knowledge are mutually tolerated in the real life, and knowledge transfer is a process in which the explicit and tacit knowledge intimately mingle together. Therefore the simply binary classification may not be proper and a new perspective to explore the pattern of knowledge transfer based on an IT platform is needed. Through a case study on the off-site audit system of China Construction Bank, a model for auditing knowledge transfer based on the commercial bank’s off-site audit system is constructed, the characteristics and advantages of the pattern of knowledge transfer based on an IT platform are analyzed, the obstacles during the implementation are pointed out and some relevant measures are put forward.