英文摘要 |
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. |