本論文目的在藉由研析美國聯邦政府採購規則、歐盟採購指令及大陸政府採購法救濟制度，並比較GPA爭端解決機制及我國政府採購救濟制度，論述政府採購協定適用主體、適用客體及其爭端解決機制，從中尋求GPA與我國政府採購救濟制度規範不一致之處，為與政府採購協定之爭端解決機制之規範一致，並建立一個公平、公正及公開爭端解決機制，以吸引更多國外廠商來台參與投標，並帶動國際貿易商機。本研究結論建議如下： 一、建立異議及申訴前之諮商制度，經由爭議廠商與採購機關之事先諮商，有助爭端事先解決，以機先解決爭議。 二、廢除異議前置失權效規定，賦予爭議廠商得直接提起申訴之權，以加速程序進行並保障採購廠商應有之權益。 三、放寬異議及申訴主體資格，廠商採購權益之相關利害關係人，即得具有提出申訴之主體資格，以擴大解決採購紛爭。 四、增加異議或申訴之原因與事由，擴及未違反法令或條約、協定，廠商政府採購權益直接或間接遭受損害，即得提起救濟，以擴大行政自我預先審查功能與範圍。 五、採公開審議程序，以維護政府採購審議公平、公開審理，並保障申訴廠商之採購權益，避免造成書面審議失去公平判斷之可能。 六、明確規範暫停採購程序事由，避免事後因無法即時改正招標機關錯誤採購行為，而影響異議人之權益。 七、改正採購爭議審議委員會審議判斷，以符合政府採購協定（GPA）救濟有效性之要求。 / The purpose of the research is to study the inconsistency between GPA and Government Procurement Act in Taiwan by analyzing the subject, object and the dispute settlement mechanism and making comparison among U.S Federal Acquisition Regulation (FAR), EU Procurement Directives and China Government Procurement Law dispute settlement .In order to attract more foreign firms to participate in the vendors, and promote international trade opportunities. The main conclusion of the research is as follows: 1. It is suggested to establish a consultation mechanism to assist disputing parties to discuss and resolve their differences prior to the protests and appeals. 2. It is advised to add “causes and reasons” to protest and appeal on Government Procurement Act of Taiwan to expand administrative function and the scope of self-examination in advance. 3. In consideration of the interests of the vendors, it is recommended to abolish the regulation on the loss of efficiency right without protest. 4. To ensure the interests of the complained vendors, it is advised to broaden the qualification of objections and appeals. 5. Implement a transparent and open public review process to maintain the fairness of government procurement and secure the interests of the complained vendors. 6. It is important to define suspend procurement procedure clearly to avoid jeopardizing the rights of complaining suppliers and the entity. 7. In order to comply with the effectiveness of the relief requested under Government Procurement Agreement (GPA), it is necessary to correct the review decision of the Complaint Review Board for Government Procurement (CRBGP).