| 摘要: | 政府採購法是規定各政府機關、學校採購的行為法令，依據採購法規定辦理採購時，應做到公平、公正、公開、透明化的採購資訊行為，而機關、學校在採購過程應如何作業？才能符合政府採購法的規範。簡易言之，每個機關學校應該依據本身的組織及行政層級，在政府採購法規範下訂定作業內規，依據行政層級程序辦理，以滿足法之要求。 政府採購法實施三年多來，多數機關及廠商仍無法理解正確的辦理程序，概因各機關學校之組織及採購案的差異性，導致生疏的法令條文無法正確的轉化循行政層級辦理。 本文將實地察訪中央機關、縣政府、鄉鎮公所等各層級機關，各以一個機關為例，依其組織架構，探討工程採購過程應有的正確程序及時常違背採購法情事，並提供各辦理流程、文件，以及工程人員應注意完成之行政法規定之程序（包括審計法、會計法、預算法內有關工程預算編列、工程設計、工程發包施工等過程、手續），期能輔助工程專業人員，辦理小型公共工程時參考應用。 The Government Procurement Law is to rule the behavior ordinance of each government agency, school purchase, the basis purchasing the laws according to handle regulate the purchase certainly, should attain the fair, disinterested, open and transparent purchase information behavior, and the government agency , school is purchasing the process what if work? Could suitable for Government Procurement Law is to rule. Simple speech it, each government agency school should according to the own organization and administration hierarchy, rules in government procurement law is to rule standard establishing step inside work, carry out according to the administration layer class procedure, to satisfy the request of the Government Procurement Law . Three years of Government Procurement Law implements come much, the most government agency and manufacturers can't still comprehend to carry out the procedure rightly, all because of the difference of the organization and purchase case of each ,that cause not well acquainted with ordinance ruling right follows the administration layer class to carry out. This text will go about finding out the central government , county government, townships government each layer class of etc. on the spot, each to take an government agency as example, depend on it organizes the structure, inquire into the right procedure that engineering purchase process should have to often disobey the Government Procurement Law matter in time, and provide each carry out the process, document, and engineering the personnel should notice accomplish the laws and decrees procedure (Include Audit Law , Accounting's Law , Budget Law to arrange in order inside the concerning engineering budget, the engineering design, engineering sends report etc. process, procedure), wishing the assistance engineering profession the personnel, carrying out the small scaled public engineering reference applied. |
