最有利標異質認定之研究

Abstract

民國88年5月政府採購法實施前，我國之政府採購係統一以合於招標文件規定之最低標價決標為原則。惟最低標決標方式於實務應用上存在一定缺失，為改進此缺失，我國於政府採購法施行之際，參考國外先進國家採購制度後，引進最有利標決標制度，讓機關在既定之預算規模下，買到最好之標的，把預算用得最有價值；亦可鼓勵廠商從事非價格之競爭，避免惡性低價搶標。依政府採購法規定，具異質性之工程、財物或勞務採購可採最有利標方式辦理，惟目前採購法對異質性之判斷，僅有簡短之文字敘述，未有制式明確之判斷標準，因此實務上對異質性之判斷，多採用共識方式決定。然對主辦機關而言，因現有法令對異質性並無明確之判斷標準，機關為避免浪費作業人力及時間，多傾向不採用最有利標決標，實不利最有利標機制之推動與發展。 本研究首先透過文獻回顧及法規整理，探究異質之定義，並介紹具代表性機關之辦理最有利標程序與分析各自之異質性簽辦文件格式。回顧數個最有利標案例為研究對象，透過個案研究及歸納分析，探討最有利標法規變革於不同時程之際，研究機關辦理異質採購之異質分析案例，並說明上級機關對異質性採購之審查型式。本研究亦針對採購案標的異質性認定，應用模糊理論(Fuzzy)，提出實務上可行，且考量標的異質性審查者標準之客觀量化分析方法-「異質性評分模式」及範例，期提供機關未來辦理最有利標採購標的異質認定之參考，補充機關目前異質性認定採定性敘述與共識決議之不足。 本研究應用模糊理論建立之採購異質性模糊綜合評判模式，考慮評估指標本身具有之模糊性，藉由審核者之知識與經驗，透過調查將數個審核者對於異質性之態度有效量化管理，可解決具有大量不確定性之異質性判斷問題，於實務應用上為可行且可量化表示之異質性分析工具。

Before the implementation of the Government Procurement Act in May, 1999, Taiwan’s government procurement system had operated based on the lowest bid required by tender documents. However, there is a flaw in using the lowest bid approach. To improve this problem, Taiwan referred to the procurement systems of advanced foreign countries before implementing the Government Procurement Act and introduced the best-value bids award system. The introduction of the system helped the government purchase the best items under the same budget, thus allowing for the maximization of value as well as encouraging firms to engage in non-monetary competition and prevent the vicious cycle of low bid procurement. According to the Government Procurement Act, heterogeneous engineering, financial, and labor procurements can be processed under the best-value bids system. However, the Act currently has only a short textual description of the heterogeneity of the system and has yet to establish clear criteria for judgment. Thus, the identification of heterogeneity is currently achieved through consensus. To authorities, because current laws do not clearly distinguish heterogeneity, entities usually do not adopt the best-value bids system to prevent themselves from wasting their human and time resources. This development goes against the purpose of the best-value bids system.

This study investigates the meaning of heterogeneity by reviewing past literature and introducing the best-value bids processes adopted by representative entities and analyzing the documents used in the process. The study further explores the different stages of the development of the best-value bids system through the inspection of best-value bids cases and explains how superior entities verify the heterogeneity of procurement systems. This study further adopts fuzzy theory in the investigation of the heterogeneity of the procurement system to propose feasible and clear criteria for the objective judgment of heterogeneity, the “heterogeneity scoring module”. Its development could serve as a reference for the judgment of heterogeneity when adopting the best-value bids system and to supplement the current lack of consensus reached in terms of heterogeneity judgments.

This study used the fuzzy theory to establish a fuzzy comprehensive scoring module to identify the heterogeneity of procurement systems. The ambiguity of the assessment index is compensated by the knowledge and experience of the auditor’s investigation. This not only eliminates the ambiguity of the heterogeneity judgment process, but also produces a feasible and quantifiable heterogeneity analysis tool.