select a.sid,spid,status,substr(a.program,1,40) prog,a.terminal,osuser,value,d.SQL_TEXT
from v$session a,v$process b,v$sesstat c,v$sqltext d
where c.statistic#=12 and c.sid=a.sid and a.paddr=b.addr
and a.sql_address =d.address
order by value desc;

value的单位是1/100秒