The essence of the most advantageous tender (MAT) is to allow the procuring authorities to carry out a comprehensive assessment on the technical merits, quality, function, terms and prices of tenders in accordance with the judging criteria listed on the tendering document. In this way, the award of contract can be determined that ensures the best quality within the budget and encourages good competition among tendering parties while eliminate vicious undercutting. Scandals arose from recent procurement projects such as the ETC procurement project, High Speed Rail vibration reduction project, the procurement of Kuan-hwa Fast Attack Boat Guide-Missile (F-ABG), and the construction of the southern courtyard of the National Palace museum have attracted great attention. On March 22, 2006, the Premier announced that ¡§Award to the lowest tender should be made the rule while the MAT should be the exception¡¨ in future government procurement projects. This announcement highlighted the flaws and problems yet to be improved within the existing system. After studying related literatures, conducting a thorough analysis of the current situation and different case studies of the tender selection process, this paper conducted a survey among the people involved in government procurement to find out how they think of the selection of the most advantageous tender legally and in practice, the function of the tender selection committee, the management and the efficiency of the selection process. Suggestions for improvement are put forward based on the findings and analysis. The survey found that the Ranking Method while considering the price factor and the Overall Evaluation Score Method are the most frequently used tendering methods in the past experience of our interviewees. Price may be a crucial factor in determining the most advantageous tender. The most important factor in the award selection process is technical merits. The process of selecting the most advantageous tender is most susceptible to flaws and scandals. The inappropriate appointment of the committee members is the main cause of these flaws. In practice, the selection of committee members itself is of great difficulty. The expertise, personal bias, as well as one¡¦s understanding of the procurement could all affect the fairness and credibility of the tendering process. Besides these committee members, top officials in the procuring institutions also play important roles in the decision-making process. Cognitive differences among interviewees in the understanding of the legal institutions of the MAT selection, the functions of the selection committee, the execution of the MAT selection, the management mechanisms of the MAT selection may be caused by elements such the institutions they work for, the nature of their works, the job title, the training hours they received, whether they are professionally accredited. Yet, different years of experience did not contribute to such differences. People with different job title, nature of work, years of experience, and training hours did cause significant difference in the understanding of the efficiency of the MAT selection. Working at different institutions and professional accreditation, however, did not result in such difference. Based on the above findings, a way forward has been provided: a set of comprehensive regulations for the most advantageous tender selection should be established. A standard of procedure and module should be designed. The decision authority of the procuring institution should be defined in order to actually fulfill the need of the procurement. A comprehensive list of suggested professionals should be compiled to assist different kinds of procurements. This list would ensure the fairness of the selection process. Specify the judging criteria for prices, weights of evaluating elements, and the scoring principle. Determine a set of reasonable scoring method for prices. Provide professional training for procurement professionals. Enhance the efficiency of the MAT selection. Committee members should receive professional training in order to improve the credibility of the selection process. A performance evaluation mechanism should be established in order to improve efficiency and put the government¡¦s budget to the best use.

最有利標是參酌先進國家所訂定的一種決標機制，亦是政府採購法重大特色之一。惟最有利標施行以來，不斷發生一些重大的採購弊案，導致政府由原先積極鼓勵推行最有利標，轉變為「應以最低標為決標原則，最有利標決標為例外」，且須經嚴謹認定後方得採行最有利標。 本研究以研究者本身已從事十多年政府採購業務之專業及藉擔任評選委員身分參與其他政府機關標案之經驗，研析相關論文、申訴案例、法令沿革及採購弊案，再以參與觀察及深度訪談之研究方法，發掘最有利標作業程序中所發生之原因及錯誤型態並加以探討。 最後本研究研定最有利標各項作業程序之表格及注意事項，並提出研究發現及研究建議，期能建立機關正確採購程序、提升採購效率與功能，且確保採購品質。 / The“most advantageous tender”is a type of bidding mechanism developed after considering the pragmatic practices implemented by some of the most advanced countries in the world economy. It is one of the specialties in the procurement act of our government. However, the mechanism has frequently been abused by some of the unscrupulous government employees. The negative impact of such fraudulent abuse has prompted the government to change its policy of promoting the most advantageous tender. The government’s new policy is to sign contracts with those who offer the lowest, but not necessarily the most appropriate, tender. Regulations still permit the use of the most advantageous tender, but only when implemented under the closest scrutiny. The author of this research paper has for decades been involved in government procurement missions as a member of the procurement evaluation committee. He has studied and is familiar with many relevant theses on bidding systems. He has analyzed numerous cases of appeal, the evolution of pertinent decrees and defective purchasing cases. Additionally, the author has examined the advantages and disadvantages of the most advantageous tender by observing pragmatic practices and conducting in-depth interviews with officials associated with procurement missions. This research paper proposes a series of appropriate procedures and implementation forms necessary to insure that most advantageous tender can be used successfully for government procurement duty. The author also respectfully submits suggestions to government officials to help establish a new set of procurement regulations and procedures. In so doing, the author hopes to increase the efficiency of the government’s procurement work and improve the quality of all items thus purchased.