The implementation of the “One Belt and One Road” Strategy involves the supervision and audit of China’s overseas investment, overseas state-owned assets supervision. The strategy promotes this paper to review the status quo and existing problems of the state-owned assets supervision. And then, it puts forward that the audit institutions shall audit and supervise creatively state-owned holding enterprises overseas assets, carry out regular state-owned holding enterprises overseas assets audit strategy, in order to facilitate the audit organs at all levels to strengthen the audit of the implementation of the project under the “One Belt and One Road”Strategy, to improve the effect of the use of special funds, etc.