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　　根据《法兰西共和国宪法》的规定，法国设立审计法院。《审计法院法》对审计法院的组成作了明确规定。审计法院由院长、庭长、审计官、一级审计官、二级审计官、一级助理审计、二级助理审计组成。审计法院共设九个法庭，各庭分工负责不同的审计事务。总检察长行使检察权，一名首席代理检察长和若干名代理检察长协助总检察长的工作。

　　审计法院院长职责有：（1）全面负责审计法院各项工作。首席院长在征得总检察长同意后，决定审计法院的工作组织方式、各庭分工，并根据法庭庭长的建议，制定审计法院年度工作计划。（2）主持案件的审理、顾问室、法庭联合会议、主持报告委员会和日程委员会的工作。（3）任命审计法院官员。（4）负责签署审计法院的决定和命令。（5）向有关部门通报审计法院的意见。

　　总检察长通过提出公诉和意见行使监督检察职责：（1）对部门、单位的监督检察。监督帐目的定期审查，如发现逾期未查，则依法处以罚款。在不侵害审计法院帐目审查权的情况下，总检察长可以向审计法院提出公诉。必要时，总检察长可以提出对公共机构会计人员处以罚款。（2）对审计法院工作的监督检察。监察审计法院各庭依法判决。根据检察机构和驻各大区审计法庭官员的汇报，就不服大区审计法院判决的案件向审计法院提出上诉，还可以上诉最高行政法院。

　　审计官进行审计时，有权行使审计法院的权力：（1）帐目审查权。审计官检查被审计单位的帐目，有权对拥有国家财产的组织机构或接受审计法院审查的法人机构的供应、设备、工程及建筑情况进行检查。（2）调查权。审计官拥有必需的调查权力，包括询问、了解情况、调查和鉴定。（3）索取资料权。被审计单位有义务向审计官提供文件和有关资料。审计官在审查帐目时，被审计单位应采取一切措施提供有关文件和资料，特别是款项筹集、收取、结算和支付等凭证。在利用计算机系统管理的单位，审计官有权取得所需的计算机数据、密码等。（4）处罚权。审计法院正式开庭审理案件并作出判决，并可作出处罚。

　　审计法院审计下列单位的公共帐目和经营活动：（1）各级政府机关、政府各部门所属的公共机构。（2）接受财政拨款的企业或机构。（3）从国家或其他接受审计法院监督的法人中享受附加税、捐助、补贴或其他财政资助的机构。（4）社会保险机构。

　　审计法院的审计程序程序包括：（1）报送。即驻各部门、各单位的会计人员应按时将会计报表、单据、凭证送达审计法院，审计法院普遍实行报送审计制度。（2）审计。对报来的单据、报表进行审查。（3）调查。根据审计中发现的问题，要求会计人员作出书面或口头答复，也可以向有关单位和人员就地调查。（4）写出审计报告。（5）判决。根据案情召开审计会议，进行审理、合议和投票表决。
Remedies for non-performance：Perspectives from CISG, UNIDROIT Priniciples and PECL


INTRODUCTION


The growth of international trade makes some kind of unification necessary. Increased trade overseas has drawn attention to the problems that are caused by the different ways in which countries have chosen to regulate international sales. And the legal community has tried to facilitate overseas trade through efforts to harmonize national laws by legislative or non-legislative means.
Against such a background, the analysis in this contribution is focused on the CISG, UNIDROIT Principles and PECL -- three of the most important international instruments for the regulation of international commercial transactions which combine elements from both civil law and common law systems. In so doing, this contribution provides a comparative analysis of these instruments. It is merely thought that comparison is, probably, one of the most efficient ways to underline some of the unique features inherent in some legal regimes and to develop solutions to existing theoretical problems. However, as most of the authors dealing with the vast domain of this area would have done, the author in this contribution has never meant to make an exhaustive examination of international commercial law, bearing in mind that the ability of a single contribution to deal with its many issues is limited. The approach offered here is to review some of the key issues frequently befell in international trade, based on those generally accepted principles or elaborate rules as evidenced by international restatements or conventions and usages and practices or so-called lex mercatoria that is widely known to and regularly observed in international commercial transactions.
Particularly, it is said that no aspect of a system of contract law is more revealing of its underlying assumptions than is the law that prescribes the relief available for non-performance (breach). Issues relating to the remedial provisions are difficult and central substantive issues, which will no doubt be the focus of a large part of the discussion and deliberation surrounding application of commercial law on both a domestic and an international level. Therefore, the study in this contribution focuses, in light of traditional and modern theories, on the remedial scheme established under each of the three bodies of rules, namely Part III (partial) of the CISG, Chapter 7 of the UNIDROIT Principles and Chapters 8 and 9 of the PECL. In practical terms, these sectors are the substantive heart of the particular instruments. It is where the corresponding solutions to a large proportion of real world disputes in commercial transactions are to be found.
The comparative analysis contained speculates on the potential similarities and differences of these sectors, intending to enunciate rules which are common in international commercial law and at the same time to select the solutions which seem best adapted to the special requirements of international trade. One should note, however, that to the extent this contribution doesn’t give absolute priority to any one of the three instruments, whenever it is necessary to choose between conflicting rules and sometime then to derive a number of general principles which apply to all of the rules, what’s decisive to the criterion used is not just which rule is mandatory or adopted by the majority of jurisdictions, but rather which of the rules under consideration have the most persuasive value and/or appear to be particularly well suited for international commercial transactions.

Summary of Contents

PART I GENERAL REVIEW
Chapter 1 Sources of Inspiration
Chapter 2 Remedies Available upon Non-performance

PART II PRESERVING PERFORMANCE
Chapter 3 Specific Performance
Chapter 4 Nachfrist for Late Performance
Chapter 5 Cure by Non-performing Party
Chapter 6 Price Reduction for Non-conformity

PART III TERMINATION
Chapter 7 Right to Termination
Chapter 8 Fundamental Non-performance
Chapter 9 Anticipatory Non-performance
Chapter 10 Termination of Breached Installment or Part
Chapter 11 Declaration of Termination
Chapter 12 Effects of Termination

PART IV DAMAGES
Chapter 13 General Measure of Damages
Chapter 14 Limits to Claims for Damages
Chapter 15 Damages upon Termination
Chapter 16 Agreed Payment for Non-performance
Chapter 17 Recovery of Attorneys’ Fees
Chapter 18 Payment of Interest

PART V EXCUSES
Chapter 19 Change of Circumstances
Chapter 20 Force Majeure
Chapter 21 Hardship
Chapter 22 Force Majeure & Hardship Clauses

Table of Contents


PART I GENERAL REVIEW
Chapter 1 Sources of Inspiration