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.