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.

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。

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.