透過您的圖書館登入
IP:44.193.29.184
  • 學位論文

國軍兵工廠採購機制、廉政知能及政策宣導之探討

A Study on Military Arsenal Purchasing Mechanism, Administrative Corruption and Policy Promotion

指導教授 : 林皆興 吳岱栖

摘要


為維護國防戰力,國軍每年投入近千億經費在武器系統、後勤裝備及一般生活用品等採購,並依據政府採購法及軍事採購作業規定,建立相關作業機制,俾使採購標的在依法行政之原則下,如期如質獲得。國軍亦為落實政府廉能政治要求,於民國97年8月1日施行「國軍人員廉政倫理須知」,期能配合政府推動廉政相關政策及樹立廉能典範,惟綜觀國軍近年來肇生數起重大採購弊案,不肖廠商為謀求利益,常以各類手法對採購相關人員施以利(色)誘等不法行為,嚴重扭曲市場公平、公正、公開之競爭機制,影響國防戰力維持、國軍形象及軍隊士氣,也辜負人民的期待,當中更突顯國軍採購人員的廉政問題。而本研究對象國軍兵工廠係滿足全軍軍備需求之重要單位,以研發及生產為主要任務,研製產品過程常需要透過民間廠商提供零件材料,其採購作業頻繁,基此,如何強化採購人員廉政知能,防杜採購弊端情事,便成為重要課題。 本研究透過國內外政府採購相關文獻,藉由深入訪談方式,瞭解在現行採購機制下,四大類關係部門:使用需求單位、採購人員、主計人員及監察人員的實務作業情形,以回應本研究目的:1.探討兵工廠現行採購作業管理機制中易產生弊端之環節,並研處防範作為,確保作業紀律。2.瞭解兵工廠採購人員廉政知能程度,並予以強化,以符廉政規範。3.分析兵工廠現行採購政策宣導方法之良窳,並予以精進,以提升宣導成效。研究結果發現在「計畫申購」、「招標訂約」及「履約驗結」等階段,易肇生採購弊端之態樣有訪商詢價時制定特殊規格、承辦人或主管洩漏底價及買通技術代表不實驗收等;行政院公共工程委員會開設之「採購專業人員基礎訓練班」及民間組織開設之「政府採購實例解析」課程,確實有效提升採購人員廉政知能,對實際預防貪污、瀆職或舞弊等情事有相當助益;單位採購政策宣導礙於其他業務宣導資料眾多,且同仁普遍年長,其成效欠佳。進一步建議增加效益回饋機制,紀錄廠商履約狀況、追蹤採購標的物使用現況及品質,做為後續採購邀商參考;將單位主管納入「採購專業人員基礎訓練班」施訓對象,並配合參加民間進修課程,進而全面提升採購廉政知能;將採購政策宣導內容以漫畫、海報及製作單元劇等活潑鮮明的方式呈現,以加深印象、提升宣導成效。

並列摘要


In order to maintain national defence power, trillions of dollars are spent every year on weapon system, logistical equipment and supplies for daily use. To manage the large amount of defence procurement, the military has built solid procurement practices based on Government Procurement Act and Prescribed Military Authority Procurement Practices to ensure that procurement subject can be obtained of good quality and in due time. On August 1st, 2008, the military enforce Notice for Military Personnel on Clean Government Ethics as to comply with government requirement on clean government and set an example against corruption. Looking at the major military procurement scandals these years, we find that some procurement staff fall into temptation and seduction of the immoral vendors so as to act illegally, which seriously damage military image and spirit. This research subject aims at military arms factory, an important unit for arms demand, whose top mission is to do researches and produce arms. Since the acquirement of parts and accessories is complicated and many are bought through civilian companies, the task to strengthen procurement staff clean government ethics and prevent any corruption becomes an inevitable and essential subject. Through domestic and international literary reviews on government procurement and by means of in-depth interviews, this study attempts to understand the interrelations and practices of four major units—the acquired unit, procurement staff, comptroller staff and inspectors. The study aims to focus on the following points: first,to investigate on the current procurement mechanism and find out the most vulnerable chain causing corruption; second, to understand procurement staff’s recognition of clean government ethics and streghten it; third, to analyze the advantages and weaknesses of propaganda on current procurement policy and suggest methods to increase promotion. The study finds that in the phase of procurement planning, public bidding, performance, and acceptance, it is easier to have procurement corruption, for instance, peculiar specifications made during equiry phase,the uncovering of a base price or not inspecting on delivery. Courses of Procurement Professionals Training Base by Public Construction Commission Executive Yuan and Resolves instances of government procurement by local institutions effectively upgrade administrative recognition of procurement staff and are beneficial to corruption prevention. In addition, propaganda on procurement policy has little effect due to busy and senior staff. The study suggests to increase benefit feedback mechanism, to record vendor compliance status and to trace the status and quality of procurement subject for the future reference. Besides, the unit chief should be included in the training of Procurement Professionals Training Base and other local advanced procurement courses in order to elevate the recognition of clean government ethics and against corruption. The content of the propaganda can be presented through comics, posters and unit drama to increase promotion impression.

參考文獻


林柄滄(2000)。內部稽核理論與實務。台北:翰中出版社。
吳滄俯(2007)。政府採購弊案之犯罪模式與特徵。國立台北大學犯罪學研究所碩士論文,未出版,台北。
一、中文部份
王宏(2010)。政府採購的產權經濟分析。北京:企業管理出版社。
尹章華、邱奕程、倪文興(2006)。政府採購法實務與運用。台北:文笙書局。

延伸閱讀