本研究探討在整體最有利標辦理流程中的採購效率，除了有很多事情可以不被延遲、減少人力外，更重要的是降低採購發包過程中可能發生的爭議與延遲、甚至是人力增加的風險，使發包作業一次即可完成。若無經詳細分析、確實安排，自然無法去避免上述無謂情形的浪費。 先以文獻回顧方式建立採購程序，依採購效率之定義：(1)時間、(2)人力、(3)風險性等三大面向來分析該程序以及效益；再訪談採購單位，回饋至程序，提升其實用性。最後提出一套辦理流程提供採購承辦人員參考使用，當採購需要較快速完成、減少機關內部人力、降低爭議發生或人力可能增加的風險等，讓實際辦理作業更加順暢。 This study is on improving the government purchasing of EMAT (economically most advantageous tender). The whole in the study, except a lot of things can not be postponed, reduce manpower, the more important thing is that reduces purchase risk that manpower increasing and dispute happening. The purpose is hoping the EMAT without doing again. It can be avoided the waste of above-mentioned meaningless situations by analysing and arranged positively in detail. First, definiens the purchasing of efficiency: (1) Time, (2) manpower, (3) risk, etc. three faces and analyse this procedure by reviewing the paper. Second, interview the purchase the unit. Third, feedback it to the procedure and improve its practicability. Propose finally that a set of procedure in handling purchases. Lessening organ manpower, reducing risk of dispute could be taken place or manpower might be increasen, and time wasting, etc. Then, it lets handling more smooth the work of purchasing really.
