自從民國八十八年政府採購法實施之後，依照該法第九十三條規定：「各機關得就具有共通需求特性之財物或勞務，與廠商簽訂共同供應契約。」我國政府部門於焉開始推行共同供應契約此一採購制度。依據經濟學的相關理論與採購實務的經驗，該採購制度具有集中各政府機關共通需求的特性，可以擴大採購的規模，俾以量制價，降低政府的採購成本；此外，該採購制度也具有減少政府重複辦理相同標的之採購作業的功能，可以節省人力，降低行政成本。 　　本研究係利用文獻探討、專家訪談與問卷調查諸研究方法，針對我國共同供應契約採購制度實施以後的情況（例如共同供應契約產品的供應價格是否低廉等）做一調查與研究，藉以驗證此一採購制度確實具有降低採購成本與行政成本的功能，可以減少政府財政支出；此外，本研究亦針對此一採購制度自實施以後所產生的問題進行探討並提出建議，冀做為主管機關修改政策與執行機關實際作業之參考。 / Since the Government Procurement Law (abbreviated as “GPL” hereinafter) entered into effect in 1999, the Republic of China endeavors herself to implement a procurement system named “Inter-entity Supply Contract” (referred to as “the system” hereinafter) in accordance with the Article 93 of GPL. Based on relevant theories of the Economics and experience of procurement practice, the system should provide an advantage in reducing the government procurement cost by collecting the amount of common needs of different entities and in reducing the government administration cost by avoiding procuring same objectives repeatedly. 　　By means of reviewing literature, interviewing experts and questionnaire, this thesis aims at evaluating the actual performance of the system, such as whether the prices of the supplies are advantageous, and verifying that the system indeed has a effect in reducing government procurement and administration costs. Furthermore, this thesis also explores the problems emerged due to the implementation of the system and offers some practical solutions in eliminating these problems. The suggested solutions are in a hope to be referred to by the GPL Responsible Entity during amending policies and by the conducting entities during operation.