公共工程招標、決標階段內部控制之研究

A Study of the Internal Control in the Procedure of Public Construction Invitation and Tender Awarding

邱慧珠(Hui-Chu Chiu)

指導教授 ： 姚志明

中原大學/法學院/財經法律研究所/碩士(2015年)

https://doi.org/10.6840/cycu201500984

摘要

本研究主要探討政府公共工程在招標及決標程序之內部控制問題，欲探討內部控制之前，必須對於政府採購法有一定之瞭解。一般而言，若無接觸或研究政府採購法，對於實質上程序較不熟悉，在瞭解政府公共工程採購程序後，經由做好內部控制便可避免許多爭議或申訴，甚而是訴訟案件。
在論述之順序上，先介紹政府採購法立法沿革發展與政府採購協定之關係，接著再就政府採購之主體及客體及適用範圍加以說明，因採購金額認定標準及方式涉及後續招標決標及等標期等程序，先予以釐清。本文係以政府採購之內部控制為主軸，故相關督責單位亦在本章加以介紹。
繼之，介紹內部控制之發展及探討內部控制相關法制之規範。先將內部控制發展及我國內部控制發展及設計過程予以介紹，並配合政府採購之內部控制予以探討。內容以內部控制、內部審核、內部稽核其彼此與採購程序之關聯，並以簡要案例說明。招標階段之控制重點為招標前規劃之相關文件及招標方式不同予以說明。決標階段在開標時常見錯誤態樣及須注意重點，並就決標原則予以分析，並歸納實務上常發生之錯誤態樣，以內部控制立場協助完成招標及決標階段之任務。

關鍵字

公共工程 ； 招標 ； 決標 ； 內部控制 ； 內部審核 ； 內部稽核

並列摘要

This study focused on the Government public construction tendering and award procedures of the internal control problems, before the discussion on the internal control, we must be for the understanding of the Government procurement law. In General, if there is no contact or study the Government procurement law, in essence procedures less familiar, after the understanding of the Government procurement procedures for public construction, through the internal control will be able to avoid a lot of disputes or complaints and even lawsuits .
Discussion on the order of, introduce government procurement law legislative history of the relationship between development and the agreement on government procurement, and then on the subject and the object and scope of the Government procurement described, because procurement standards and involves the subsequent tendering, awarding, and time-limit for tendering procedures ,we clarified first. In this article we use internal controls of government procurement for the spindle, so relevant rebuking units will also be presented in this chapter.
Then, introduce the development of the internal control and internal control relevant legal norms are discussed. First internal control development and introduces the process of development and design of internal control in Taiwan, and with the discussing of the internal controls of the Government procurement. Content to the internal control, internal auditing, internal auditing and their associated with the procurement process and a brief case. Control of bidding period focusing on tenders for planning of related documents and tender be addressed in different ways. Award on stage at the time of bid opening state and focus on the common errors, and bids the principle analysis and error state of the induction often occurs in practice, internal control position to assist in tendering and awarding phase of the task.

並列關鍵字

government public construction ； tendering ； award of contract ； internal control ； internal check ； internal auditing

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