我國BOT案件風險辨識與因應之研究

近年來民間參與公共建設儼然已成為世界各國風潮，政府希望藉由促參委外模式推動公共建設，除了可以獲得民間企業資金挹注並可藉此汲取私人公司靈活企業經營能力，以達到擴張國內經濟景氣及創造工作機會目的。公私協力可以改善傳統公部門公共行政缺點，如機關單位組織膨脹與繁雜行政作風，將私人部門企業性公共管理精神融入公部門行政體系，藉以改造公部門行政更具效率與市場靈活性。因此政府民間夥伴關係(PPPs)成為各國政府極為重視的施政方向。促參法中之促參委外模式共有七種類型，依財政部促參司資料，我國歷年(2002-2016年)促參案件中以OT+ROT兩種促參委外模式之案件數占全數簽約案件近7成，但是若以整體促參委外金額來作比較，可以發現以BOT方式簽約金額為最高，占全部委外金額比近五成。BOT促參專案自計畫構想形成、經過可行性評估(先期規劃)、對外說明招商過程、簽約、工程興建乃至營運至移轉等階段，促參計畫執行過程須經過一段漫長之期程。因此政府單位或是對於特許公司，當專案計畫之執行時間越長，所面臨之各週期階段風險也就越多、越高。採用BOT促參模式進行公共建設興建，民間私人單位需負擔龐大資金，且因為參與計畫中之主體眾多，有政府部門、民間投資者、融資機構及工程承包商等，涉及權利及義務關係相對複雜，如何預估及合理分配風險便成為促參計畫是否能夠成功關鍵。BOT計畫執行有賴政府機關和民間機構共同努力，基於公平合理及合作夥伴之關係，並搭配妥適的政治、法律和經濟的環境，方能竟其功（Kumaraswamy & Zhang, 2001）。本篇論文首先藉由文獻回顧探討，初步建立適用於BOT促參案件生命週期之風險類別及風險因子清單，並將此風險清單進行彙整歸納出本案之促參風險編碼架構。再利用本研究之促參個案資料逐一檢視，依個案進行風險辨識、分析等風險處理模式。本研究藉由個案分析遭監察院糾正之12件BOT促參案件，了解採用BOT促參委外模式之專案生命週期階段之風險問題、風險辨識與因應處理。期能針對採用BOT促參委外模式之公私部門(政府與民間廠商)提出風險問題因應之可能建議與參考。

關鍵字

公私協力；風險管理；監察院糾正案

並列摘要

With the private participation in public infrastructure having become a trend worldwide, Taiwan’s government hopes to improve public infrastructure by promoting a model that incorporates private participation and outsourcing. In addition to the investment that the private sector provides, such a model can incorporate the advantages of private companies, namely more flexible business operations than state enterprises, thereby helping to grow Taiwan’s economy and create job opportunities. Public–private partnerships (PPPs) can address the shortcomings of the conventional public sector, such as the complex hierarchy of government agencies and excessive bureaucracy. PPPs can incorporate the spirit of the private sector into the administrative system of the public sector to improve efficiency and further market flexibility. Therefore, PPPs have become a key policy direction for countries around the world. Seven promotion models for private participation and outsourcing are listed in the Act for Promotion of Private Participation in Infrastructure Projects. According to the Department for the Promotion of Private Participation under the Ministry of Finance, Taiwan, cases employing the Operate–Transfer (OT) and Rehabilitate–Operate–Transfer (ROT) models accounted for nearly 70% of the total number of contracted cases. However, when examining the overall price of private participation and outsourcing, Build–Operate–Transfer (BOT) projects have the highest contract prices, accounting for nearly 50% of all outsourcing costs. Implementation of a BOT project is lengthy and requires several stages, such as project concept planning, feasibility assessment (initial planning), announcement of the investment process, contract signing, construction, operation, and transfer. The longer the execution time of a project plan is, the greater and higher the risk in each stage becomes for the responsible government unit or chartered company. Once a BOT model is chosen for public infrastructure projects, private companies must invest a sizeable amount of capital. Because numerous parties participate in such projects—including government departments, private investors, financing institutions, and engineering contractors—they inevitably entail complicated divisions of each stakeholder’s rights and obligations. Estimating and fairly allocating risk is therefore crucial to the success of the project. Implementation of a BOT project relies on joint efforts between government agencies and private organizations based on a fair and reasonable partnership. Moreover, an appropriate political, legal, and economic environment must be established in which the project can be accomplished (Kumaraswamy & Zhang, 2001). This thesis will first examine risk categories and risk factors for the life cycle of BOT projects through a literature review and, after summarizing the possible risk factors, establish a risk-encoding structure for the target case. The cases reviewed in this study will be examined individually using risk management models including risk identification and risk analysis according to each case. This study will conduct a case analysis of 12 BOT projects that require corrective measures as determined by the Control Yuan in order to explore risk factors, risk identification, and response strategies during the life cycle of BOT projects. Suggestions are proposed that can serve as a reference for responding to risks in the public and private sectors (the government and private manufacturers) that employ the BOT model.