政府採購法為落實公平公開採購程序，確保採購品質，建立廠商間良性競爭環境，另設有通知不良廠商刊登政府採購公報之規定，即廠商若有該法第101條第1項各款情形之一，則於一定期間內不得參加投標或作為決標對象或分包廠商。此規定雖能（為）避免不良廠商之違法違約行為、避免其再危害機關，然而對廠商商譽與權利亦影響甚鉅，因此立法施行以來，一直有「要件過於寬鬆，法律效果過於嚴峻」，情輕法重之批評。此外，機關通知不良廠商刊登政府採購公報規定，此「通知」依最高行政法院見解屬行政處分，然其通知之法律性質係單純不利處分抑或屬裁罰性不利處分實務學界皆有不同見解，而最基本的處分性質為何亦影響其後續時效適用之認定。本文欲從各款要件分析，舉例實務上機關認定是否符合要件時常見爭議問題，並回顧整理實務與學界對於「通知」之法律性質認定及時效問題，以對此停權規定有較全面的瞭解。另類型化分析法院撤銷機關原通知處分之原因，從中探討機關在執行上可能產生之違法或瑕疵態樣；並針對廠商聲請暫時權利保護，即「行政處分之停止執行」法院裁定准駁歸納其原因。 此外，據行政院公共工程委員會政府電子採購網統計資料所示，平均仍有千餘家廠商被刊登為不良廠商於1年或3年內不得參加投標或作為決標或分包對象，顯示被刊登為不良廠商家數仍眾多，本文將進一步探討對廠商商譽與權利影響甚鉅的停權制度設計是否能達到嚇阻效果，實務上影響停權制度執行成效的可能因素。 本文內容先就研究動機及各章架構說明，簡要介紹不良廠商刊登政府採購公報之制度，接著分析不良廠商刊登政府採購公報之要件、法律性質、法律效果及機關違法處分撤銷之原因分析，並探討此制度於實務上運作效果受限於那些可能的因素，最後就廠商是否能依法訴請獲得即時權利救濟歸納其原因。

在世界貿易組織（WTO）的架構之下，各國對於政府採購的行為逐漸多所重視，因政府機關兼具有公權力行使單位，而以不同之民事主體身分到市場上購買貨物、勞務等的採購行為，進而影響國家的財經政策，並隨著政府行政部門在國家活動中的加強作用，政府採購金額不斷的擴大，政府採購職能也由簡單的節約公共資金和提高公共資金使用效率，拓展到政府解決貧困、扶持弱勢產業甚至走出經濟的低潮等等。當國家利用政府採購功能解決前述問題，進而影響國際自由貿易，產生國際經濟往來時的自由貿易壁壘，政府採購就成了國際經濟貿易規則所欲約制的對象。 政府採購協定（GPA），是WTO架構下的複邊協定之一，我國在2009年加入後，開啟了政府採購制度的新頁，也使我國廠商得以進入其他會員國的政府採購市場。中國大陸自2001年加入WTO時，就承諾加入的原則及立場，迄今尚未入會。 中國大陸實施政府採購法之前，對於政府採購規範的相關資料甚少，然中國大陸依其政治經濟的影響力，不論是掌有各經濟體之各國外債，或者國家之間所簽署的投資合作協議，甚至各國家、各經濟體都渴望中國大陸政府出手投資或挹注資金以解決其國內經濟問題的情況之下，中國大陸透過GPA尋拓商機的需要，與各國覬覦中國大陸的政府採購市場，在競爭當中產生有趣的博奕現象。 本文從兩岸相關政府採購制度沿革、政治經濟的發展過程、加入政府採購協定的相關資料，探討政府採購執行及台商參與中國大陸政府採購所發生的問題。 / Within the framework of the World Trade Organization (WTO), countries are paying more attention to the government procurement. The government agencies, despite being public authority bodies, act as civil subjects as well while purchasing merchandise and services in the market, hence the government procurement can affect a country's financial policy. Moreover, as the executive departments dominate national activities and the procurement amounts grow constantly, the functions of government procurement extend from saving public funds and improving their efficiency to addressing poverty, supporting declining industries and even overcoming the economic downturn, etc.. As long as the government procurement are used to solve the mentioned problems, and consequently trade barriers are set on free trade in terms of international economic exchange, government procurement become an object of international trade regulations. Government Procurement Agreement (GPA) is a plurilateral agreement under the framework of the WTO. Taiwan's accession to the GPA in 2009 not only turned a new page on our government procurement system, but also entitled our suppliers to enter the government procurement market of other Member States. On the other hand, the PRC is not yet a GPA member state, despite its policy and commitment to join since the accession to the WTO in 2001. Little information is available on government procurement specifications before the implementation of government procurement law in the PRC. Nevertheless, the PRC has great political and economic influence with its investment in the foreign debts of other economies, the investment cooperation agreements it signed with other countries and the fact that many economies are expecting its investment or capital injection to help them out of the domestic economic difficulties. It is under this circumstances that China wants to expand business opportunities through the GPA while other countries are eagerly eyeing the Chinese government procurement market. Their competition forms an interesting game phenomenon. In this dissertation I compile relevant information to compare the cross-strait government procurement system evolution, their political and economic development process and their accession to the Government Procurement Agreement. I also have interviews with government procurement officials from both sides of the strait, participating suppliers and Taiwanese businessmen in order to study the issues that occur when government procurement projects are implemented and when Taiwanese businessmen get involved with the PRC government procurement.

由於我國勞動派遣尚未法制化，政府對於派遣業缺乏明確規範下，造成許多問題，諸如，雇主責任、不當剝削、差別待遇、團結協商、雇用不安定及懲戒權行使等問題，甚至出現不少偽裝承攬或假承攬、假派遣之情形，此種現象亦存在於公部門。而公部門運用勞動派遣與民間企業最大不同者在於，公部門不論是政府機關、公立學校、公營事業必須依據政府採購法所規定之採購程序辦理採購，再與得標之派遣公司（廠商）締結契約。是以，如何建構政府採購程序與勞動派遣之勞務契約間之關係，亦即，政府採購法所規範之相關招標、投標、審標、履約及驗收、爭議處理等程序，與締結勞動派遣契約（要派契約）之關聯性為何？我國勞動派遣法制化之探討過程中，是否可以從公部門運用勞動派遣的觀點出發，提出建議？ 因此，本文對於勞動派遣相關法律問題之研究，主要以公部門政府勞務採購為中心。其第一章，在敘眀本文之動機、目的及方法與限制。其第二章，主要由勞動派遣制度形成之原因與造成之問題出發，探討勞動派遣之意義並釐清與勞動派遣相類似之概念，然後對勞動派遣之法律關係加以論述，最後對目前實務看法的回顧與整理，俾作為後面章節探討之參考依據。其第三章，先對政府勞務採購契約之性質探討，再釐清政府採購勞務供給契約之勞雇法律關係，並試圖就常見的政府勞務採購契約之型態找尋其在法律上之歸類，以探討政府勞務採購契約與勞動派遣之關係。其第四章，先行探討政府採購程序與締結勞動派遣契約之關聯問題，再針對公部門勞動派遣相關法律問題分別加以探討並提出解決方法。其第五章，彙整前面各章作出結論及提出建議，提供未來勞動派遣立法時能兼顧公部門的運作情形，以保障勞雇雙方應有的權益。

本研究旨在探討我國政府採購法實施後對國民中小學總務行政影響之情形，並瞭解學校採購人員對影響國民中小學執行採購因素的看法上之差異情形，依統計分析結果進行綜合討論，以進一步對目前國民中小學總務行政執行政府採購法之相關缺失提出改善之道。 本研究主要採用調查研究法，研究對象包括台北市、台北縣、桃園縣、新竹市、新竹縣等五縣市國民中小學之校長、會計、總務主任與事務組長為母群體，抽取1340學校採購人員為樣本，以自編之「政府採購法對國中小總務行政影響之調查問卷」進行問卷調查，有效問卷共計1173份。所得資料以SPSS 10.0 for Windows統計套裝軟體進行統計分析，並以t檢定與單因子變異數分析（one-way ANOVA）進行假設考驗。達顯著之研究假設則進一步以薛費法（Scheffé method）進行事後比較，以了解各組之差異情形。本研究之主要發現如下： 一、就專業知能方面 (一)男性採購人員對「專業知能」的要求程度明顯高於女性採購人員。 (二)準備退休期（51歲以上）之採購人員對「專業知能」的要求程度顯著高於資深期（41-50歲）之採購人員。 (三)「總務主任」對「專業知能」的要求程度明顯高於「會計主任」。 (四)於民國88年8月1日前擔任總務工作職務者的採購人員對「專業知能」的要求程度顯著高於民國88年8月1日前沒有擔任總務工作職務者。 (五)服務於城市之學校採購人員對「專業知能」的要求程度顯著高於偏遠地區之學校採購人員。 (六)新竹市之學校採購人員對「專業知能」的要求程度顯著高於其他縣市之學校採購人員。 二、就採購效率方面 (一)於民國88年8月1日前擔任總務工作職務者的採購人員認為政府採購的「採購效率」高於民國88年8月1日前沒有擔任總務工作職務者的採購人員的看法。 (二)學校規模為「27-35班」之採購人員認為政府採購的「採購效率」顯著高於「54-62班」之採購人員的看法。 (三)新竹市之學校採購人員認為政府採購的「採購效率」明顯高於其他縣市之學校採購人員的看法。 三、就採購公平性方面 (一)男性採購人員認為政府採購的「採購公平性」顯著高於女性採購人員的看法。 (二)「總務主任」認為政府採購的「採購公平性」顯著高於「會計主任」。 (三)「師大、師院或教育學院」畢業者之採購人員認為政府採購的「採購公平性」顯著高於「研究所（含）以上」畢業者之採購人員的看法，同時也高於「一般大專院校」畢業者。 (四)於民國88年8月1日前擔任總務工作職務者的採購人員認為政府採購的「採購公平性」顯著高於在民國88年8月1日前沒有擔任總務工作職務者的採購人員的看法。 (五)新竹市之學校採購人員認為學校的「採購公平性」顯著高於其他縣市之學校採購人員的看法。 四、就採購人員壓力方面 (一)投入期與紮根期(31-41歲)之採購人員認為政府採購法實施後學校的「採購人員壓力」顯著高於資深期（41-50歲）採購人員的看法。 (二)「總務主任」認為政府採購法實施後學校的「採購人員壓力」顯著高於「校長」、「會計主任」與「事務組長」的看法。 (三)台北市之學校採購人員認為政府採購法實施後學校的「採購人員壓力」顯著高於台北縣之學校採購人員的看法。 本研究依研究發現對主管機關、上級機關、學校採購人員與未來研究方向提出下列建議，以供參考： 一、對主管機關的建議： (一)學校應增加專業採購人員的員額編制以避免由非相關專業人員來進行採購作業； (二)應統一培訓採購專業人員以避免縣市間採購人員專業知能上的差異； (三)應深入瞭解學校採購人員之實際需求並滿足它； (四)應提高學校採購人員的薪酬或減少其授課時數； (五)應將政府採購法納入大學教育行政課程或教師養成之相關課程中。 二、對上級機關的建議： (一)應建立聯合發包中心以避免學校採購作業人力與物力之浪費； (二)應建構良好的資訊網站； (三)應建立縣內專業採購人員網絡。 三、對學校採購人員的建議： (一)應積極參與各類研習活動以增進專業執行能力； (二)應暢通採購諮網絡以增進彼此意見交流； (三)應瞭解各種壓力調適的方法以調解採購執行過程的壓力。 四、對未來研究的建議： (一)就研究對象方面，可將員額配置之變項納入背景變項進行分析； (二)就研究方法方面，可兼採質性研究以更深入瞭解問題； (三)就研究內容方面，可擴大影響採購作業相關因素之探討。 / The present study aims at the impact of the enforcement of the Government Procurement Law on the general & administrative affairs of junior high schools and primary schools. The study is intended to look into the school procurement officers’ viewpoints and the differences in factors related to the procurement of junior high schools and primary schools. Based on the outcome of the statistical analysis, it will launch a comprehensive discussion to further work out the correct actions against the shortcomings found in the enforcement of the Government Procurement Law by the schools’ general & administrative functions. The present study mainly adopts a survey study method aiming at the targets including the principals, accountants, heads of the general affairs and general affair sections in the junior high schools and primary schools in Taipei City, Taipei County, Taoyuan County and Hsinchu City and Hsinchu County, taking 1,340 school procurement officers as the samples. Using the “Questionnaire on the Influence of the General and Administrative Affairs in Junior High Schools and Primary Schools” compiled by the Researcher, the questionnaire survey was conducted to receive a total of 1,173 effective questionnaires which were analyzed through SPSS 10.0 for Windows software packages, further analyzed through t-test and one-way ANOVA for assumption and test. Those up to the significant research hypothesis were further taken into comparison through the Schefféémethod to look into various divergences. The study yielded the findings notably including the following: I. In terms of expertise: (I) Male procurement personnel are significantly higher than female counterparts in the demand of “expertise”. (II) The procurement personnel ready to retire (age over 51) are significantly higher than counterparts at senior ages (age 41~50) in the demand of “expertise”. (III) The “heads of general affairs” are significantly higher than the “heads of accounting” in the demand of “expertise”. (IV) The procurement personnel joining the general affairs before August 1, 1999 are significantly higher than the counterparts joining the general affairs after August 1, 1999 in the demand of “expertise”. (V) The procurement personnel serving in the urban areas are significantly higher than the counterparts serving in the rural areas in the demand of “expertise”. (VI) The procurement personnel serving in Hsinchu City are significantly higher than the counterparts serving elsewhere in the demand of “expertise”. II. In terms of procurement efficiency: (I) The procurement personnel joining the general affairs before August 1, 1999 are significantly higher than counterparts joining the general affairs after August 1, 1999 in the belief of the “procurement efficiency” by the government. (II) The procurement personnel serving in schools with the scale of “27-35 classes” are significantly higher than counterparts serving in schools with the scale of “54~62 classes” in the belief of the “procurement efficiency” by the government. (III) The procurement personnel serving in Hsinchu City are significantly higher than counterparts serving elsewhere in the belief of the “procurement efficiency” by the government. III. In terms of “impartial practice in procurement practice”: (I) Male procurement personnel are significantly higher than female counterparts in terms of the “impartiality in procurement” by the government. (II) The “heads of general affairs” are significantly higher than the “heads of accounting” in terms of the “impartiality in procurement” by the government. (III) The procurement personnel graduated from National Taiwan Normal University, Normal College or Educational College are significantly higher than the counterparts graduated from “Graduate School (inclusive) and higher institutions”, and higher than counterparts graduated from other general universities and colleges as well in terms of the “impartiality in procurement” by the government. (IV) The procurement personnel joining the general affairs before August 1, 1999 are significantly higher than counterparts joining the general affairs after August 1, 1999 in terms of the “impartiality in procurement” by the government. (V) The procurement personnel serving in Hsinchu City are significantly higher than the counterparts serving elsewhere in terms of the “impartiality in procurement” by the government. IV. In terms of pressure upon the procurement personnel: (I) The procurement personnel at rooting ages (age 31~41) are significantly higher than the counterparts at senior ages (age 41~50) in terms of the pressure of the procurement by the government. (II) The “heads of general affairs” are significantly higher than the “principals”, “heads of accounting” and “general affairs section chiefs” in terms of the pressure of the procurement by the government. (III) The procurement personnel serving in Taipei City are significantly higher than the counterparts serving in schools in Taipei County in terms of the pressure of the procurement by the government. Based on the findings yielded in the present study, proposals will be offered to the competent authorities of the government, superior authorities, the procurement personnel at schools as well as future researchers: I. Proposals to the competent authorities of the government: (I) That schools should staff themselves with more professional procurement personnel and should prevent assigning non-professionals to launch procurement; (II) That procurement professionals should be trained and groomed through package efforts to prevent the professional expertise deviation between those in urban and those in rural areas; (III) That they should make in-depth awareness of the substantial needs of the procurement personnel at school and try to satisfy them; (IV) That the remuneration should be raised, and the teaching hours should be reduced to procurement personnel at school; and (V) That the Government Procurement Law should be covered in the Educational Administration or Faculty Development Programs in universities. II. Proposals to superior authorities: (I) That a concerted contract awarding center should be established to prevent unnecessary waste in the resources and procurement personnel; (II) That sound information websites should be established; and (III) That professional procurement personnel websites should be established inside the county. III. Proposals to the procurement personnel at schools: (I) That the procurement personnel should vigorously participate in a variety of research and practice programs to enhance their expertise; (II) That they should set up barrier-free procurement information websites to enhance sound interchanges of their opinions; (III) That they should probe into the methods to soothe pressure so as to ease up pressure in the procurement process. IV. Proposals to the future researchers: (I) That they should put the variables in the personnel lineups into the background variables for analysis. (II) That in terms of research method, they should adopt qualitative studies to make possible more in-depth awareness of the issues; and (III) That in terms of the contents of study, they should expand the range of probes into the procurement related factors.

政府採購法自民國八十八年五月二十七日起實施，為我國政府採購制度建立一新的里程碑。該法規建制一體將機關工程、財物、勞務採購納入適用範圍，因而以勞務為主之文化藝術採購亦從原不受法規規範，到明確納入政府採購法規範，而不容否認的，政府採購法的建制是以工程、財物採購為主要思維邏輯，故而在適用於難以量化客觀評價、具專業區隔特性，且以勞務為主之文化藝術採購上，便產生許多問題，並造成藝文團體、文化行政機關的不適應與反彈。因而本研究在既有研究不足情形下，期透過政策評估理論，針對政府採購法對於文化藝術採購之影響，從政策執行環境、政策執行結果面向進行評估、分析，建立反饋機制，以為政策管理、持續及修正之參考。 本研究透過文獻分析、深度訪談及問卷調查，針對廠商及機關，從政策執行環境面向，包括標的團體目標達成情形、傳遞模式之管理策略與規章、執行組織運作情形；政策執行結果面向，包括公開性、公平性、效率、品質、適當性、回應性進行評估、分析，並就可能解決方案進行探討，以瞭解文化藝術採購適用政府採購法之執行情形與問題、預期目標之達成度、影響及相關改善方案之可行性，以為未來制度興革之參考。 研究發現，文化藝術採購因難以量化、品質可辨識程度較低，且具專業性，故在政策執行環境面向是有許多問題存在，而在實際執行環境面向產生落差情形下，政策執行結果面向所要達到的預期目標，便相對不如預期。政府採購法的實施讓文化藝術採購在公開、競爭面向是獲得較高肯定，但它亦對文化藝術創意特性及文化政策的形成造成傷害，因而如何在考量文化藝術特性下，尋求妥適文化藝術採購解決方案，是應積極思考的課題。在現制允許採公開競爭性與逕行指定之非競爭性採購情形下，將所有採購資訊完全公開，形成資訊公開監督機制，或為一應符文化藝術採購特性需求之可行解決方案。

我國於1998年5月27日公布「政府採購法」；並自公布後一年施行，使政府的採購行為以公平、公開，及提升效率、功能、確保採購品質，並使政府預算發揮最大效能。同時亦可藉此符合世界潮流的政府採購制度，順利簽署GPA（政府採購協定），從而與世界接軌。大陸在進行改革開放後，為改善過去其政府採購所存在的未規範之失序現象，亟待建立規章制度，以提高正面形象，促進廉政建設。中共亦於2003年1月1日起施行「政府採購法」；建立適合其社會主義市場經濟體制需要，並能與國際社會接軌的政府採購目的。兩岸業已加入WTO，至於簽署政府採購協定（GPA）亦是勢在必行的步驟。且台商參與大陸政府採購與日俱增，前往大陸投資採購已成為台灣企業海外投資最重要的選項之一。 兩岸處於競爭及政治對立之狀態下，政府採購制度完整與有效，甚至公開透明程度，實與國家整體實力有著重大之影響，故為因應兩岸簽署政府採購協定，以及台商參與其事，實有必要對於兩岸政府採購制度深入探討。基於大陸經濟體制改革經貿快速發展，且其政府採購法初行，職是之故研究重點包括以下四項：（一）探討「大陸政府採購制度」與台商參與之可行性。（二）台商參與大陸政府採購應有之認知。（三）探討大陸政府採購法理論基礎之影響。（四）研究結果能夠提出具體建議，以供參考精進。 本研究在於探討兩岸政府採購進程，發掘兩岸政府採購法理論基礎之差異，透過文獻探討、比較分析、調查訪談，以及獲得相關單位及親身經歷者的看法及意見，以深入探討台商參與大陸政府採購措施之適應；在參與大陸政府採購之準備、對大陸政府採購制度的檢討、參與大陸政府採購風險。並從執行面、風險面、制度面三個大面向找出可行對策，建立防止受害最佳模式。 / Government Procurement Act of Republic of China promulgated on May 27,1998. And had been put into effect one year later from the promulgation. It has fair and open procurement procedures and maximizes the use of government budget, and ensure the quality of procurement. Also our country can do well on signing the GPA（Agreement On Government Procurement）, by taking this worldwide procurement system. After the reformation, Mainland China in order to improve the disorder situation due to the lack of the regulation of the government procurement, it also put it’s own “Government Procurement Act” into effect on the first day of 2003. This Act Helps Build the suitable system for the socialism market economy, and connect the international society as well. The both sides of the Taiwan Strait have participated in WHO, and sign the GPA is a must step. Taiwanese Business People are increasingly joining the procurement cases of Mainland China Government, it has become the most important option which their investments goes for. Since the both sides of the Taiwan Strait are under the status of political competition, the completed and effective government procurement system affects the power of the nations much. It is necessary to study the government procurement system of the both sides of the Taiwan Strait furthermore. Base on the reason ofx the quick development of the economy system reformation and the early execution of Government Procurement Act in Mainland China, four study points had been made as follows: 1.To discuss the Mainland China government procurement system and the practicability that Taiwanese Business People participate the system. 2.the cognizance Taiwanese Business People should have in order to participate government procurement in Mainland China. 3.to discuss the effect of the theory of the Government Procurement Act in Mainland China. 4.to make concretely suggestions. The research is to discuss the systems from the both sides of the Taiwan Strait, to discover the differences of their government procurement systems, by the methods of reference, comparison, investigation, interview, also the thoughts from relative units and people who are experienced, help to gain the information that how the Taiwanese Business People adapt, prepare to Mainland China government procurement system and the risk of it, to find out the effective method toward aspects of execution, risk, and the system, in order to establish the best mode which prevents Taiwanese Business People to be victims.

政府採購法自民國八十八年五月二十七日起正式施行後，依據政府採購法第四條之規定：「法人或團體接受機關補助辦理採購，其補助金額占採購金額半數以上，且補助金額在公告金額以上者，適用本法之規定，並應受該機關之監督。」直接衝擊了原本財務不甚寬裕的非營利組織，不僅增加了行政程序的繁複，更因為該領域採購專業人才之尋覓不易，造成非營利組織在實務運作上的困擾。是以，非營利組織之採購行為應有何種配套與管理規範。 在過去有關非營利組織採購的問題，原非政府採購相關法令所規範之範疇，一直較少有人去深入研究探討。因此，關於非營利組織採購之行為，常等同於私部門之採購行為，一般較少討論。本研究主要是以非營利組織及政府採購制度為研究之對象，探討非營利組織的各種型態與其採購行為所受採購法之羈束，並從非營利組織在法制應有何種建構之角度，以及政府採購法立法之本旨，來分析非營利組織採購行為之適當規制。由於非營利組織之採購行為係屬於採購法中較為特殊之規範，所以本研究除了探討相關之法令規定，以及政府採購法對非營利組織，採購行為造成之影響外，並對非營利組織及公部門進行訪談與調查，以期深入瞭解非營利組織應否建立適當法制規範，及政府採購法對非營利組織之採購行為，是否應建立一套完整的相關配套措施。 本研究係採「質的研究方法」，包括「文獻探討法」、「個案研究法」。為考量本研究之定位與研究者能力所及之範圍，本研究主要採行「個案研究法」，以評估政府機關在民國八十八年所實施的政府採購法，對其非營利組織運作之影響。本研究的母群體可分為二組：第一組係以非營利組織為研究對象，包括兒童福利、老人福利、身心障礙、婦女家庭福利等公益性組織，作為本組之研究個案，藉以對照比較政府機關採購單位之間的差異。第二組是以政府機關採購單位，如考試院、考選部、銓敘部、僑委會、行政院人事行政局、台北市政府捷運工程局、台北市立陽明教養院、行政院國軍退除役官兵輔導委員會及其所屬台北、台中、高雄榮民總醫院等機關之採購業務單位，為本研究選取之研究對象。 研究者首先深入訪談各機關政府採購之主要業務承辦人員，以深入瞭解各機關執行政府採購業務的實務，並經由受訪者的同意，參考各該機關於民國八十八年實施政府採購法之後的實際資料，藉由這些資料的檢閱，以明白本研究之若干重要面向；而後，研究者依據主要研究問題設計問卷，對各機關採購業務承辦人員及非營利組織發放，使以剖析政府採購法實施之後的各種影響並表達其不同的看法。對於所選取之各機關採購單位承辦人員，以普查方式選取全部適當樣本發放問卷，並就願意配合訪談者進行深度訪談；對於非營利組織，研究者則分兩階段，第一階段利用台灣公益資訊中心所登錄之公益組織發放問卷，第二階段則就回應性佳且具代表性之非營利組織進行訪談。 在現實生活中，許多行為雖然應受到法令的約束，但是，其是否符合普遍存在的正義與真理卻是值得去探究的。所以本研究係站在學術應用的角度分析，探討非營利組織之採購行為。尤其是從法規制度方面來看，現存法制規範中對非營利組織並無特別立法，而對於非營利組織之租稅問題亦疊生爭議，而政府採購法第四條之訂定，卻間接衝擊了非營利組織，雖然法令之制訂必有其背後之真正意義，但是如何落實法令之規定、如何找出最佳化之狀況，甚至於回過頭來思考此種法令限制是否真的必要，都是本研究所加以探討的。

WTO政府採購協定（Agreement on Government Procurement, GPA）之談判進展深受各界關注，依據GPA第24條第7項(b)(c)款之規定，各會員自1997年展開內建談判，其中包括協定文字之修正與市場開放談判兩大層面。本文以市場開放談判為主要觀察面向，透過談判資料之整理，發現自2004年談判正式展開以來，會員之間針對談判定位與方向始終難以凝聚共識，使整體談判停滯不前；此外，本文以美國與加拿大為個案，分析其在談判過程提出之要求與回應清單，發現其新增適用GPA之內容相當有限，佐證談判停滯之現象。本文認為談判裹足不前的原因可能有三方面，分別是政府採購協定之談判利益與其他WTO協定之優惠無法互換、GPA會員未開放足夠誘因之新市場、各會員普遍受到保護產業政策與政治因素之掣肘。 今（2010）年2月份，美國與加拿大雙方簽署政府採購協定，互惠開放部分政府採購市場納入協定適用範圍內，使WTO秘書長與許多會員期盼其對整體談判動能有所助益。本文檢視該協定後認為其對GPA市場開放談判可能無法產生實質幫助，不過其所彰顯之指標性意義卻不容忽視。市場開放談判以達成多邊化為目標之一，然而面對談判之阻礙，本文最後提出鼓勵會員重行推動透明化協定之談判，或許對於達成GPA的多邊化仍有其價值。 / The “built in” negotiation of the Agreement on Government Procurement (GPA), pursuant to Article XXIV:7 (b) & (c) of the GPA, includes two folds of negotiations: amendment of the text of the GPA and market access negotiation/coverage negotiation. This thesis mainly observes market access negotiation and concludes from relevant material that it is stalled due to absent consensus among members of the GPA on goals and directions of the negotiation. The thesis further demonstrates the impasse of the negotiation from limited expansion of coverage committed by the United States of America and Canada under the GPA. The thesis suggests three reasons behind the stalled market access negotiation: the coverage committed under the GPA cannot exchange for concessions under other WTO agreements; no substantial coverage has been expanded by existing members to motivate overall expansion of the GPA; the burden of protective industry policies and associated political pressures within each members of the GPA. The Unites States and Canada has concluded an Agreement on Government Procurement earlier this year (2010) in which it allows further expansion of coverage under the GPA on a reciprocal basis. After the conclusion of such Agreement, several members of the GPA and the Director-General of the WTO welcomed such development and expected new momentum of the negotiation shall be aroused. However, in view of the coverage committed in the Agreement, the thesis suggests it could be of little help to the negotiation in a substantial way, but the emblematic effect it might have on other members of the GPA is still worth noticing. In light of the current situation, the thesis finally provides that there might be merit to encourage members of the GPA to re-negotiate Transparency Agreement on Government Procurement in order to multilateralize the GPA.

University of Macau / Faculty of Law

現行政府採購法之招標、審標、決標爭議（以下合併簡稱「招標爭議」）處理機制，即異議、申訴制度設計，可說是政府採購制度可否健全發展之關鍵。在政府採購法八十八年五月二十七日施行之初，政府採購法所設之申訴制度兼具行政救濟及私法爭端調解機制，在世界立法例上實為罕見，在理論及實際運作上亦產生種種爭議問題。嗣政府採購法爭議處理機制雖曾於民國九十一年二月六日整合修正，惟部分條文所涉及的一些問題或困難，是否已完全解決？另依政府採購法第一百零二條規定，不良廠商通知之救濟準用政府採購法第六章所定異議及申訴之處理程序，因其與招標爭議法律性質不同，其實務適用過程中又有那些問題？均值研究。而政府採購法修正迄今已有年餘，此時適可予以檢討。 本論文之研究範圍限定於我國政府採購法異議及申訴制度所涉及之程序上問題，此與實務運作情形息息相關，因此本文採取之研究方式係整理國內論述文獻資料、主管機關行政院公共工程委員會目前已發生的採購爭議實例及採購申訴審議委員會之大會討論資料，以及普通法院及行政法院對相關問題之見解，就政府採購法異議、申訴制度具有重要性之案例及實務上發生之爭議，配合政府採購法之架構進行討論。此外，本論文亦針對與我國同為大陸法系之德國，參考其對政府採購爭議處理之相關的規定，作為後續分析工作之基礎。 本論文第一章「緒論」係介紹研究動機及目的，研究範圍與方法。第二章乃針對異議申訴制度之制訂緣起、修正沿革及政府採購行為之法律性質，探討異議申訴制度之特色與設計方向。第三章至第五章，將按目前異議申訴制度所處理之兩大客體「招標爭議」及「不良廠商通知」，分別依現行政府採購法第六章所定爭議處理之內容，逐項剖析廠商得對機關提起異議之事由與期限、廠商申訴之事由與期限、採購申訴審議委員會之設立、採購申訴審議委員會審議程序及其審議判斷效力、後續救濟途徑等等實務上頗具重要性之問題。第六章則係結論與建議，簡要說明前述各章之研究心得，並提出若干修法建議方向，盼廠商與機關間之爭議能合法迅速解決，而爭議處理能邁向更精緻專業，真正解決實務紛擾不已之政府採購爭議。