應用平衡計分卡之觀點以建構我國政府採購電子領投標系統

Abstract

現今台灣中央政府扣除人事費用與債務等支出，有絕大部分是以政府採購的方式執行，以往傳統採購交易，是以書面文件簽名蓋章來確認身分，時而傳出廠商在購買現場發售之招標文件時被不明份子恐嚇，意圖圍標或綁標之情況發生。隨著近來電腦功能提升、價格下降、台灣網際網路(Internet)盛行與改變民眾的交易觀念與使用行為，以往各種傳統交易模式現在均可藉由網路來達成。因此政府極力推動更加便利、有效率之電子化政府(e－Government)政策迅速為民眾所接受。政府採購電子領投標系統為電子化政府重要之一環，但目前政府機關並未制定一套據以評估「電子領投標」績效的有效標準或指標，而平衡計分卡（Balanced Scorecard）為一有效的績效評估工具，本研究係以其績效衡量方法係將「財務、顧客、內部流程及創新與學習」等四個構面，列入績效評量的指標，且各個指標與組織的願景彼此環環相扣，互為因果關係，如能導入政府機關，對推動績效評核制度將可收事半功倍之效。 因此本研究期透過文獻的蒐集，依據平衡計分卡的觀點，分析歸納建立政府採購電子領投標系統的績效指標，以做為提升並推動政府績效評核制度之改善。本研究歸納出衡量政府採購電子領投標系統績效的指標所構成的平衡計分卡：1.財務構面：(1)提升政府採購效率(2)開拓參與領投標的新廠商(3)改進政府採購效率；2.顧客構面：(1)增加廠商對政府採購電子領投標系統的信心(2)透過良好的執行來提高廠商滿意度；3.內部流程構面：(1)文件的上傳與下載(2)規費的繳交與確認(3)電子憑證管理(4)公開、公平、公正的開標作業(5)順利的領投標經驗；4.學習與成長構面：(1)提高員工生產力(2)發展電子領投標的技術(3)提供電子領投標的資訊(4)強化員工教育訓練。而本研究提出的平衡計分卡闡述了政府推行電子化採購，提供建置政府採購電子領投標系統的目標與策略。

The study incorporates the four dimensions, financial, customer, internal business process, and innovation and learning, of the performance measurement method into the performance evaluation indicators. Every indicator coordinates closely with the organizational vision and both have mutual causality. If it can be directed into the government agency, it can get twice the result with half the effort for propelling the performance evaluation system. The study sums up the balanced scorecard measuring the performance indicators of the electronic receipt of tender documentation and submission of tender system of the government procurement: 1. The financial dimension: (1) Enhancing the government procurement efficiency, (2) Creating the new suppliers participating in the receipt of tender documentation and submission of tender, (3) Improving the government procurement efficiency; 2. The customer dimension: (1) Increasing the confidence of the suppliers in the electronic receipt of tender documentation and submission of tender system, (2) Enhancing the supplier satisfaction through good implementation; 3. The internal business process dimension: (1) Uploading and downloading the documentation, (2) Paying and identifying the fees, (3) Electronic certificate management, (4) Open, fair and right tender opening activity, (5) Smooth experience of the receipt of tender documentation and submission of tender; 4. The innovation and learning dimension: (1) Enhancing productivity of the employees, (2) Developing the knowhow of the electronic receipt of tender documentation and submission of tender, (3) Providing information of the electronic receipt of tender documentation and submission of tender, (4) Intensifying the educational training of the employees. The balanced scorecard presented by the study states that the government propels the electronic procurement and provides the subjective and strategy of establishing the electronic receipt of tender documentation and submission of tender system of the government procurement.