|摘要: ||政府採購制度之良窊關係著政策推動的成敗，透過健全的採購制度可有效的運用預算，分配資源，以達到最大效益，使人民得以享受應有的施政品質。「共同供應契約」機制除了提供以量制價及提升採購效率的功能外，近年來頻頻發生立約商超額利潤、民代關說，利用回扣朋分利益等系統性舞弊事件，此採購制度設計上是否出現了問題亦或人為因素? |
;The government procurement system is critical to the success of the implementation of its policies. A healthy and sound procurement system will contribute to the efficiency of budget planning and resource allocation, and the resulting benefits will be maximized,and in turn, citizens will enjoy better quality of public administration. The use of the Inter-entity Supply Contract has the advantage of reducing procurement costs and increasing the procurement efficiency by through joining the procurement needs of different government departments into a larger order. However,recent scandals,including the contractors making unreasonably high profits, influence-peddling and bribes, have exposd a number of questions, whether the cause of the scandals is sue to design of the procurement system or the manipulation of those in charge?
In this thesis, I reviewed the relevant literatures, theories and case-studies to explore the content, process and execution of such supply contracts. And, John Rawls’ theory of justice of John Rawls is employed to analyze the fairness of the laws of government procurement, and the concept of ethics of responsibility is employed as the basis to explore the ethical issues of the officials in charge and possible resolutions. Finally, explicit norms and suggestions are recommended.
The findings and recommendations of this research are as follows:
1. Contracting Stage: The establishment of a fair and sound tendering system via an external review process. it is recommend to adopt market price fluctuation basis, in order to reduce the prices stagewise and to reflect the mechanism of needs vs. supplies. It is recommended to adopt Multiple award, and limit the number of tenders case by case, to ensure a favourable price competition and quality.
2. Purchase Order Stage:an electronic platform for a fair, transparent competitive process for the interesting tenders. Each Department may conduct assessment and analysis on the basis of their different budgets and requirements, and may amend their procurement guideline for the contract.
3. Contract implementation:establish and maintain a proper supplier selection procedure or the supervision system for the selected suppliers, and spot abnormality through regular audits and cross-reference. For the prevention of violations of the suppliers, a feedback system should be established to keep relevant authorities informed.
4. A sound monitor system should be established, and horizontal platform supervision system should be strengthened.
5. The ethics of responsibility of the officials-in-charge should be strengthened, and it is recommended to develop the institution as a learning organisation.
It is expected the recommendations provided on the basis of the findings analysis of this thesis could contribute to the quality of government procurement, and help finding an acceptable balance between efficiency and laws, so to further benefit the government procurement system by creating win-win-win for the government, civil society and companies.