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.