採購機關對廠商所報價格之分析－以美國聯邦政 府採購為例

Associate Professor, Dep. Of Public Finance and Taxation Takming University of Science and Technology

我國採購機關在評定得標廠商，不論採用固定價金型或成本計價型契約，除採最有利標時得將價格不納入評分外，皆應將廠商所報價格列為評選項目，採用固定價金型契約時，應判斷廠商所報價格是否過低或是否合理，而採用成本計價型契約時，則應判斷廠商所報價格中之成本及利潤是否合理及具備效率性，故採購機關應依據有關價格或成本分析之作業規定，對廠商所報資料進行公正之分析及評定，以決定得標廠商，則該等規定自應妥適規範，以避免差別待遇及不當限制競爭之爭議。然我國對於分析廠商所報成本或價格資料之規定雖有若干原則性之規定，但仍未臻健全，故應以理論基礎檢視相關法律及實務，再研究其是否有應予以修正之處。本文主要依據美國聯邦法規及審計長之判斷予以論述。本文首先檢視美國及中華民國於辦理政府採購時，自法律及會計層面研究採購機關對廠商所報價格妥適之評定方式，及其有待釐清及修訂之處，本文同時檢視兩國內國法令及實務，俾能了解我國法規疏漏之處，最後謹提供具體建議，以供修法時併予考量及加列，俾能強化我國之政府採購法制。

The government agencies of the R.O.C. are required to evaluate offerors' proposals, including prices in fixedprice or cost-reimbursement contracts as an evaluation factor, in determining a winning contractor with the exception of evaluation under the most advantageous tender source selection process. Agencies, using fixed-price contracts, shall decide whether prices proposed by offerors are reasonable or too low. While using costreimbursement contracts, agencies must determine whether costs and profits offered are efficient and reasonable. Therefore, agencies in accordance with regulations governing price and cost analysis, shall analyze and evaluate cost and price data fairly to award contracts. In order not to discriminate against offerors and not to improperly restrain offerors' full and open competition, these regulations shall be properly enacted. There are some laws or regulations governing the evaluation of the offerors' cost or pricing data in the R.O.C. however, the shortcomings of Taiwan's domestic laws and regulations need to be examined and amended. It becomes necessary to examine the laws and practice of the R.O.C. and the U.S. to see whether amendment to the law or regulation of the R.O.C. is required. This research on analyzing offerors' prices focuses on the clauses in United States Code and the Federal Acquisition Regulations (FAR). Some decisions made by the Comptroller General dealing with issues in this area are discussed. This research first provides the requirement of full and open competition to see the laws and practice of these two countries. It then presents appropriate evaluation of cost and profit in contractors' proposals from viewpoint of law and accounting. It also examines domestic laws, regulations, and practices of the US and the ROC regarding government procurement to see the shortcomings of Taiwan's domestic laws and regulations. This study then offers suggestions for establishing these laws and regulations.