軍品採購弊案樣態之研究

A Study on the Disadvantages of Military Procurement

張睿麟(Re-Lin Chang)

指導教授 ： 李建興

義守大學/管理學院/財務金融學系/碩士(2017年)

摘要

軍品採購近年發生一些重大的採購弊案，突顯少數軍職人員利用職權手段與廠商合作謀取不法之利益；有不法廠商利用圍標或綁標等手法破壞採購之公正性，致使公共利益受損，嚴重影響軍人形象與一般民眾的信賴。
本研究蒐集軍事法院審判定罪的案件中，彙整分析其特性與常見的犯罪模式，資料來源為國防部最高軍事法院及各地方法院審理違反政府採購法之裁判書共計313 件，以發生層級、採購標的特性、採購流程、犯罪成本、犯罪利益、共犯結構、犯罪手法等項目加以彙整分類，對本研究最有利之論述與分析。
經研究結果發現最常發生的三大犯罪樣態為：1. 賄賂借牌圍標，2. 利誘合意洩資，3. 以回扣綁資格。
本文發現就犯罪主體而言，研擬本研究建議事項：（1）在組織層面部分：加強採購人員教育宣導、建立採購單位主管責任制及嚴密委外顧問公司的遴選與管理。（2） 在法規層面部分：建立圍（綁）標不良廠商及實際負責人資料庫、加重圍（綁）標刑責及增訂廠商濫訴之處罰條款（3） 在執行層面部分：貫徹業務稽核制度化、實施採購資訊公開化及落實採購資料維護，以有效降低採購弊案的肇生。

關鍵字

軍品採購 ； 圍標 ； 綁標 ； 犯罪模式 ； 犯罪成本

並列摘要

Military procurement in recent years, some major procurement scandal, highlighting a small number of military personnel to use their means of cooperation with manufacturers to seek unlawful interests; illegal manufacturers use the standard or the binding of other means to damage the procurement of impartiality, resulting in damage to the public interest, Seriously affecting the image of the military and the general public's trust.
In this case, the collection of military court convictions in the case, the compilation of its characteristics and common patterns of crime, the source of information for the Ministry of Defense Supreme Military Court and the local courts in violation of the Government Procurement Law of the total of three hundred and thirteen to the level of procurement The characteristics of the subject, the procurement process, the cost of crime, the interests of the crime, the structure of the accomplice, the crime and other items to be compiled and classified, the most favorable discussion and analysis of this study.
The study found that the most common occurrence of the three major crimes: 1. bribe by the name of the standard, 2. lure to Italy, 3 to rebate tied qualifications.
This paper found that the main body of the study, the study of the proposed study of the proposed matters: (1) at the organizational level: to strengthen the procurement staff education and advocacy, the establishment of procurement units in charge of responsibility and strict outsourcing consultants selection and management. (2) at the regulatory level: the establishment of the border (tied) standard manufacturers and the actual person in charge of the database, to increase the border (tied) the responsibility of punishment and the addition of manufacturers to abuse the provisions of the penalty (3) in the implementation of the part: the implementation of business audit system The implementation of procurement information disclosure and implementation of procurement information to maintain, in order to effectively reduce the procurement of fraud.

並列關鍵字

military procurement ； crime mode ； circumference standard ； binding standard ； crime cost

參考文獻

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一、中文部份