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。

公共工程之建設，從招標、投標、決標、締約、履約到驗收，是段冗長而複雜的過程，在這整個過程中所涉及的法律不在少數，更廣及公法及私法二大法律領域。依政府採購法之規定，政府採購主要分為工程、財物及勞務採購三類。其中關於工程採購之契約尤其重要，在政府採購法施行後，產生了許多爭議。 而在諸多工程爭議中，逾期完工的案件佔有及極重大之比例，由於公共工程規模龐大，該類案件之標的往往金額龐大，動輒高達數千萬、甚至數十億元，除對廠商權益影響甚大，亦因經費來源多為全體國民依法納稅之款項，不但涉及資源的合理分配，其施工品質更涉及重大公共安全，與一般民間的工程契約自有不同，其重要性實不容忽視。 由公共工程規模龐大，具有性質複雜、規模龐大及工期長之特性，導致工程契約中有許多不可控制之因素，加以主辦機關持締約優勢制定許多對承包商顯失公平之契約條款，遂產生了許多履約爭議。 關於工程履約階段之法律關係，論其性質係屬於民法上之承攬關係，故而除契約另有規定外，自應依民法之規定決定當事人間之權利義務關係。然而，民法承攬編之規定不敷使用，民法債編、總則之相關規定又過於概括、模糊，反而造成當事各持己見、爭議不休之情形層出不窮，而有仰賴工程會制定之相關子法與函釋加以補充規範 基此，本文嘗試釐清工程逾期之相關概念，並探討與整理國內工程逾期常見紛爭類型、發生原由、以及學說司法實務之見解，期能作為國內實務上工程逾期爭議之參考，並使主辦機關與承包商能充分認知相關之工程逾期紛爭，以事前做好預防措施與溝通，避免紛爭之產生。

政府採購法於民國88年5月27日施行後，使政府的採購作業走向專業化，其中對採購的組織結構及作業流程產生很大的變化。採購人員除對採購過程之招標、決標、訂約、執行、驗收、付款、保固責任等複雜程序須相當瞭解外，也須對採購的內容、規格、物品等有深刻的認識，才能成為稱職的採購人員。所以，採購人員須長期培養，才能達到各機關期望的效果。但研究結果發現，目前採購人員之流動率頗高，尤其是女性的採購工作者，離職率更居高不下，其主要跟採購組織及工作滿足有相當大的關係，進而影響採購效率。 因此本研究希望藉由人的面向去探討政府採購法實施後採購組織對人員之工作滿足及採購效率之影響，並以中央機關、地方機關以及國營事業等之採購人員為研究對象，運用問卷調查、訪談等研究方法進行實證研究，嘗試發覺現行採購組織及人員面臨之問題及可能解決之建議。經實證研究結果，本研究發現如下︰ 一、女性較不願意或較不適合擔任採購職務。 二、採購人員學歷普遍偏高，且男性高於女性、新加入者高於現任者。 三、採購人員之離職率頗高。 四、採購人員對「採購組織」有正面認同，對「工作滿足」為負面認同，對「採購效率」居中而較無意見。 五、「採購組織」與「工作滿足」之間有「中度之正相關」，也就是採購組織的改善，可能增加採購人員的工作滿足。 六、「採購組織」與「採購效率」之間有「較低度之正相關」，也就是採購組織的改善，可能提升採購效率。 七、「工作滿足」與「採購效率」之間有「中低度之正相關」，也就是工作滿足的提升，亦可能提升採購效率。 八、年齡、職務身分、官等等各組別，對「工作滿足」有顯著差異；也就是較高年齡、主管身分及較高官等之採購人員，其工作滿足感較高。 九、年齡、職務身分等各組別，對「採購效率」有顯著差異；也就是較高年齡及主管身分之採購人員，認為較能提升「採購效率」。 經由研究發現，擬提供幾項看法，作為機關改善採購組織之建議 一、採購組織應朝向「多半有機式組織」 改善，除可重視採購工作的專業性質外，組織運作亦可適度由權威式的集權管理加以節制。 二、加強採購人員的「工作滿足」因素︰（一）採購人員專業加給之給與，（二）增加升遷項目並對升遷方式提出具體作法。 三、加強採購專業人員的在職訓練以提高採購效率。 四、建立奬勵制度、工作豐富化以及輪調制度，以降低採購人員流動率。 五、女性在採購工作中，應給予較寛廣的發揮空間及升遷機會。 關鍵字︰政府採購法、採購人員、採購組織、工作滿足、採購效率 / Since the Government Procurement Law was administered on May 27, 1999, the procurement transaction has been professionalized, the organizational structure and the implementing process have also been changed dramatically. In addition to the complicated procedures of tendering, award of contracts, administration of contract performance, implementation, inspection and acceptance, paying the account and the responsibility of maintaining a product’s original function, procurement personnel also need to have deep understanding of the content, specification and the product itself, so that they may become competent procurement personnel. Therefore, in order to meet the anticipated effect of all entities, a long time is needed to cultivate procurement personnel. However, a research finds out that procurement personnel change jobs frequently, especially female employees. It is mainly because procurement organization and their job fulfillment, thus, procurement efficiency is (greatly) influenced. Accordingly, the purpose of this study is to find out how procurement personnel’s job fulfillment and procurement efficiency are influences by procurement organization after the Government Procurement Law was administered from the humanity’s perspective. The research is conducted by means of questionnaires, interview on government procurement personnel of central and local government agencies as well as government-owned enterprise. We try to find out problems faced by procurement organization and personnel and suggestions of possible solutions. By means of practical-proved research, we have the following conclusion: 1.Females are more unwilling or not suitable for the job of procurement. 2.In general, procurement personnel have received relatively high education. Generally speaking, Males higher than female, and new comers higher than incumbent staffs. 3.Procurement personnel’s resignation rate is relatively high. 4.Procurement personnel have positive recognition on procurement organization; they have negative recognition on job fulfillment; they have no opinion about procurement efficiency. 5.Procurement organization is in direct proportion to job fulfillment at an intermediate degree. In other words, the improvement of procurement organization may add the job fulfillment of procurement personnel. 6.Procurement organization is in direct proportion to procurement efficiency at a lower degree. In other words, the improvement of procurement organization may promote the procurement efficiency. 7.Job fulfillment is in direct proportion to procurement efficiency at a lower-intermediate degree. In other words, the promotion of job fulfillment may also raise the procurement efficiency. 8.Different groups in age, official position and official title show significant difference in job fulfillment, that is, procurement personnel will have more job fulfillment if they have higher status, being the chief or senior in age. 9.Different groups in age and position in an office show significant difference in procurement efficiency, that is, procurement personnel have more confidence in raising the procurement efficiency if they are older or being the chief in the office. I would like to offer the following viewpoint as the suggestions for entities to improve their procurement organization: 1.We can improve the procurement organization towards “Most organic organization”. In addition to paying much attention to the professional quality of procurement, the operation of the organization could appropriately be controlled by means of authoritative management of power concentration. 2.Strengthen factors of procurement personnel’s job fulfillment: (1) Offer professional bonus for procurement personnel. (2) Increase promoting items and develops concrete measures for promotion. 3.Intensify professional procurement personnel’s training on the job so that the procurement efficiency can be promoted. 4.Establish systems such as encourage by rewards, transfer by turns and make the procurement job plentiful. As a result, a lower rate of job changing can be expected from procurement personnel. 5.Female procurement personnel should be given more chances to bring their skills into fully play and more opportunities for promotion. Key word: the Government Procurement Law, procurement personnel, procurement organization, job fulfillment, procurement efficiency.

在面臨知識經濟的潮流下，隨著全球化、知識化的衝擊以及快速發展，有效的取得前瞻技術已成為企業建立與維持競爭優勢的重要手段，科學與技術的創新能力亦成為國家強化產業領導地位、厚植總體競爭力的主要方式。 　　經濟部科技專案計畫每年均投入相當經費，委託研究機構及產業界從事產業技術之研發，期能強化國內產業之競爭優勢，並有效提升產業研發能力及開創新興科技產業，最終目的在推動我國成為高附加價值製造中心；但由於經濟部技術處人員嚴重不足，因此乃採取委外方式辦理，以降低人力負荷，並活用民間資源。 　　本研究目的主要針對科技專案委外之實際面，就推動委外的歷史演變、政策法規、決策模式，做廣泛而深入與探討，並透過委託人、代理人及審查專家，做質性訪談，探究委外關係策略及過程，期望對於科技專案計畫委外之作業機制，提出精進之建議。 　　經過上述的研究程序，本研究發現以下結論：1.組織面：(1)技術處委外歷史背景為由下而上，促成辦理。(2)委外以資金換取無形成本，而有形成本並未降低。(3)以代理人執行作業，卻由委託人擔負責任，權責不相當。(4) 從事研發工作之代理人大多為政府扶植財團法人。2.管制面：(1)行政控管著重進行過程甚過於執行結果。(2)研發控管方式著重預定標準及實際績效。(3)每年簽約作業繁複瑣碎，致使信任降低。3.心理面：(1)公務事不再是終身職。(2)沿用以往模式，陷入行動慣性，成功假象！ 相關的建議如下：1.技術處應建立責任歸屬模式。2.技術處應簡化作業流程、資訊上線。3.技術處應預期並重視合約終止的處理方式。4.執行單位應強化中階主管的穩定性，對於專家對談監督機制，輔以一約多年之合約。 關鍵字：科技專案計畫、委外、政府採購法、管理 / Nowadays many governments seek factors influencing the economic growth of a country to continue developing and to be more competitive in a rapidly changing and globalizing world. In this era of knowledge-based economy, knowledge is often assumed to be the fundamental resource. It is a crucial factor for the economic growth of a country. How to produce and create more knowledge is deemed to be one of the most crucial tasks of a government. One way of producing knowledge is investing in research and development (R&D) to develop new technologies. Recently, many studies suggest that a new technology that raises higher total productivity is one of the factors to the economic growth of a country. So for countries and private enterprises it is especially important to have access to leading, advanced and key component technologies. Each year the Ministry of Economic Affairs (MOEA) of Taiwan invests a lot in public research and development. They started the “scientific technology development project”, to develop new technologies, especially industrial technologies. MOEA expects these huge investments to strengthen the innovative capabilities of Taiwanese industries and to upgrade Taiwanese industries. Due to heavy workloads and insufficient human resources in the Department of Industrial Technology (DOIT) , DOIT needs to outsource these scientific technology development projects to research institutes and corporations. DOIT expects to take advantages of the efficiency and flexible organizational structure of the private sector. Hence, recently the issue towards “government outsource” catches more and more attentions than ever. The main purposes of this research paper are as followed. Through qualitative interviews with civil servants, governmental officers, outsourcers, agents and specialists and context analysis, this research paper would like to have an overview on the historical background, the current situation of DOIT’s outsource and its management, to describe the difficulties and problems for the outsourcer (DOIT) and the agents (research institutes and corporations). This research paper would also illustrate policies, legal part, such as public procurement act and decision-making strategies of outsourcing of DOIT. At the end, this paper will give suggestions for DOIT’s outsource. First of all, from organizational aspect, the important findings are as followed. 1.Originally, the demand of outsource exists earlier than the supply. More precisely, the agents reinforce the government to have a way working on scientific technology development projects properly. 2.DOIT subsidizes the research institutes to carry out these projects in order to exchange intangible assets of the research institutes, such as human capital and so on. Nevertheless, the real cost is not less. 3.The agents carry out these projects, but outsourcer needs to take the responsibility of the consequences. 4.Most agents are research institutes, which are fully subsidized by the government. Secondly, from the governing and managing aspect, the findings are as below. 1.Administrative governance puts more emphasis on the executive process of these projects than the results per se of the projects. 2.About the management of research and development results, DOIT focuses on the comparison between anticipating and real effects. 3.Each year the outsourcing contracts between DOIT and those agents have to be either re-new or re-made. It makes the relationship between two parties less reliable. Thirdly, from the psychological aspect, the subsidies from government for the agents are less and less. And repeating the same way will be the tarp of inertia for outsourcers and agents and it will make it difficult to have breakthrough or new ides. Finally, in this research paper give some suggestions to the findings for the governmental outsourcing management for scientific technology development project. 1.DOIT needs to clearly state who should take responsibility. 2.DOIT should simplify the procedure by making better use of information communication technologies. 3.DOIT should emphasize more on finding a better way in coping with the termination of an outsourcing contract. 4.The original governing and managing module should be revised. New module, “peer review” and multi-year contract, should be taken into consideration. Keywords: Scientific technology development project, Outsourcing, Public procurement act, Management

政府機關各項採購案，從前期採購投標須知之制定、上網公告資訊之登錄、契約稿之草擬；中段之領投標作業、開標作業、決標公告之登錄與傳輸；至後期簽約、驗收作業等，流程複雜且環環相扣，均有賴機關內部秘書（總務）單位之採購人員從頭至尾包辦，故政府採購執行順利與否，與採購人員之工作滿足感有密切之相關。政府採購之採購效率，除了採購人員本身因素外，其直屬主管之領導型態亦是一重要之影響因素，成功的領導型態或方式可以增加部屬之工作滿足，進而提升工作績效。 本研究旨在探討「政府採購法」暨相關法令實施後，採購人員之個人屬性及其直屬主管領導型態等變項，對於採購人員本身工作滿足感之影響，以臺北市政府所屬各機關學校內總務秘書單位實際從事採購工作之人員為研究對象，運用問卷調查之研究方法進行實證研究，並根據研究結果，提出建議，以供有關機關參考。本研究採問卷調查法收集初級資料，問卷內容計有「工作滿足量表」、「領導型態量表」及「個人基本資料」等三大部分。針對研究回收所得之問卷，以 SPSS 10.0 統計套裝軟體程式，採用信度與效度分析、描述性統計、相關分析、獨立樣本T檢定及變異數分析等方法，進行資料分析。 由本研究獲得以下發現： 一、臺北市政府採購人員工作滿足感之情況，在工作滿足各構面以對工作伙伴的滿足感最高，其次依序為對上司、整體工作滿足感、薪資福利及工作本身的滿足感，而對升遷的滿足感最低。 二、個人屬性變項與工作滿足感之關係： （一）採購人員職位不同，對其工作滿足感各個構面及整體滿足感有顯著差異。 （二）採購人員官職等不同，對其工作滿足感各個構面及整體滿足感有顯著差異。 三、主管領導型態與工作滿足感之關係： （一）採購人員直屬主管之領導型態不同，對其工作滿足感各個構面及整體滿足感有顯著之差異。 （二）在「統合型管理（9,9型）」之直屬主管領導型態下，採購人員在工作本身、薪資福利、升遷、上司、整體工作滿足等構面的滿足感較高。 根據研究發現，提出建議如下： 一、對採購主管機關及各機關學校之建議 （一）健全人事升遷管道 （二）建立採購人員專業加給之獎勵制度 （三）適當配置各機關學校內採購人員之員額 （四）鼓勵採購人員直屬主管多採用「統合型管理（9,9型）」的領導型態 （五）強化採購人員專業訓練課程 （六）建構和諧的工作環境 二、對後續研究建議 （一）研究變項方面 影響工作滿足感的因素很多，建議後續研究者可就不同變項中，選取適合研究之主題，更深入的探討其與工作滿足感之間的關係。 （二）研究對象方面 後續研究者可將研究對象擴及至中央及其他縣市政府之採購人員，以進行研究及比較。或可反向探討何種人格特質類型之個人較適合從事採購工作，透過適才適所的人力資源配置，以提高機關學校採購人員的工作滿足感。 / All types of government procurements are a complex series of correlated procedures which are single handedly taken care of by procurement personnel who work at general administration departments. The success of the procedures, such as the establishment of procurement bidding information, the announcing of events on the Internet, or the drafting of contracts at the early stage; bid application, opening of the bid, the announcement and transaction of the bid during the mid-stage; to the signing of contracts and inspection during the latter stage are very closely related to the job satisfaction of the procurement personnel. The procurement efficiency of the government is not only affected by the procurement personnel, the leadership style of their direct executives is also an important factor. Successful leadership styles or methods will increase the job satisfaction of their staff and consequently their work performance. This research reviews the attributes of the procurement personnel and their executives and other related variants after the ”Government Procurement Act” and regulations are employed. The effects it has on the job satisfaction of the procurement personnel are also discussed. Our research subjects are procurement personnel working at general administration departments of schools that are under the jurisdiction of the Taipei City government. We used questionnaire investigation research methods and made suggestions to the related institutes for their reference according to our results. The questionnaires collected the initial data, which is divided into three parts:”Job Satisfaction Measurement” , “Leadership Style Measurement”, and ”Personal Information”. SPSS 10.0 statistic software was used to conduct reliability and validity analysis, descriptive statistics, correlation analysis, independent sample t test, and ANOVA on the data of the effective samples. The following are the discoveries of this research: 1. In regards to the job satisfaction of the procurement personnel in Taipei City government, we see that the subjects are most satisfied with their colleagues, followed by their executives, the overall job satisfaction, their salary, and the job itself. The least satisfactory factor is the promotion system. 2. The relationship between the personal attribute variant and job satisfaction （1）Procurement personnel of different titles had major differences in terms of job satisfaction and overall satisfaction. （2）Procurement personnel of different ranks had major differences in terms of job satisfaction and overall satisfaction. 3. The relationship between the leadership style of executives and job satisfaction. （1） Different leadership styles of the executives leading the procurement personnel caused major differences in terms of job satisfaction and overall satisfaction. （2）The procurement personnel that were lead by the「Integrated management （type 9,9）」leadership style were more satisfactory in their work, salary, benefits, promotion, executives, and overall job compared to others. According to the results, we suggest the following to: 1. Procurement personnel executives and schools: （1）To have an integral promotion system （2）To establish a reward system for the procurement personnel. （3）Appropriately select, distribute, and control the number of procurement personnel. （4）Encourage executives of the procurement personnel to use the「Integrated management（9,9 type）」leadership style. （5）Reinforce procurement personnel professional training programs （6）Construct a harmonious working environment 2. Future researches: （1） Research variant Several factors influence job satisfaction; we recommend future researchers to select suitable themes from various variants to further review their relationship with job satisfaction. （2） Research subject Future researchers can expand their scope of research subjects to the procurement personnel of central governments and other city or county governments to make comparisons. They may also think in retrospect and find out which personal characteristics are most suitable for procurement work, which will increase the job satisfaction of the procurement personnel at schools or institutes via appropriate distribution of human resources.

公共工程之保險採購長期以來一直是產險經營工程險主要之保費來源，除例行性設施養護、治川防洪等項目外，中央政府主管單位為符合地方基礎建設之需求也是其中重要的一環。儘管工程險保費量佔產物保險市場整體規模並非顯著，但是觀察台灣歷歷可見各項重大公共建設的背後，影響所及的民生可以數百萬甚至千萬計，工程保險扮演的角色可說是沉默但卻重要。 政府機關之各項採購係以『政府採購法』為其根本大法，工程保險被歸屬為勞務類別，亦被納入採購法之規定辦理，然而因各機關所舉辦之工程性質、規模不同，使保險採購制度形成一綱多本的狀態，大體而言，採購方法可二分為『業主自辦統保』及『廠商自行投保』兩類，而『廠商自行投保』項下，又可中分為『單獨列項』、『合併列項』及『不另列項』三種保費編列方式，各方式之間長期以來並行不悖，但是持續存在著衝擊產物保險發展之諸多問題。本研究除探討政府工程保險採購制度之特點與差異外，並進一步分析採購方法及保費編列方式之執行缺失對產險經營之影響，建議摘要如下： 一.採用低損失率獎勵條款取代不合法退佣行為，鼓勵被保險人損害防阻以共 同分享核保利潤。 二.強化共保聯營組織『工程保險協進會』，結合市場自律與保險監理執行工 程險市場之外部查核機制。 三.建立工程險服務評鑑與工安紀錄資訊平台，使保險供需雙方資訊透明，使 保費反應公平合理之風險對價。 四.加強對風險分散之監理；特別是針對保險同業間『內共保』方式，宜將此 保險產業慣用風險分散機制訂立符合監理之規範。

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.