執行統包契約，須揚棄傳統觀念。國內政府採購目前以統包方式辦理發包之案件日漸增加，而統包採購案件中亦確實有助提高採購效率及品質之功效。然而於統包履約實務中，往往因廠商及業主對於統包契約之性質、適用情形、風險分配及相關契約執行觀念有所誤解，再加以相關審監單位又係以傳統施工標或實作實算契約之觀念，來執行統包契約，以致於統包工程契約案件中執行上發生諸多範疇與計價之爭議，將統包總價承攬之概念有所扭曲，造成承商不願多做工作、業主不願多給錢，無法完全發揮統包之優點，為本研究之目的。 本研究對於政府採購法統包之基本觀念進行概要之分析，並整理目前統包實務中於細部設計審查、核定階段，常見工程數量表與單價分析核定所衍生之爭議問題，進行深入之研究與探討。 相關資料來自文獻回顧、業界履約中有關統包爭議議題、個案執行後衍生爭議，收集彙整成問卷調查題目、經問卷調查後統計分析，再參與法院判定相關案例佐證；以期研究結果能釐清統包工程之正確做法，使國內未來統包工程契約能朝良性之發展，並使統包工程之執行更能落實，政府採購法第24條之真正意義，及有助於業主與承商間，兼顧『安全、工期、品質、成本、環保』前題下，達到『公正、公平、合理』之互動。Carrying out a turnkey contract must abandon conventional way of thinking. The domestic government procurements present an increasing percentage of turnkey cases. Turnkey purchase case is truly helpful to raise the purchase efficiency and quality. However, practically, the misunderstanding between the business and the proprietor about the nature, the suitable situation, the risk assignment and the related contract execution of turnkey contract as well as the competent authority’s improper supervision of turnkey cases as traditional construction contracts result in many valuation disputes and concept distortions for turnkey execution, which causes the business unwilling to do the work and the proprietor unwilling to pay out the money. The goal of this research is to explore the above mentioned issues. This research conducted the outline analysis of basic concepts for government procurement turkey projects and collected practical cases to discuss the detailing examination, the checking stage, the common quantity sheet and disputes of unit price checking derivation. Statistics analysis with questionnaire survey was conducted based on previous literature review, practical case execution disputes and related court verdicts. Conclusions of this research aims to define a clearly correct procedure for turnkey project, to lead future domestic turnkey projects a way of benign development, and to enable sound execution of turnkey projects following the government procurement law code 24th, achieving the fair, just and reasonable interaction between the business and the proprietor under the premise of security, time, quality, cost and environmental protection.