| Summary: | 碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 102 === According to the Government Procurement Act, the procedure of determining the most advantageous tender which is tender awarding value should lower than the base price bidding. However, if difference between base price bidding and tender awarding value is huge, it is easy to cause government to spend the remaining amount of money in the fourth quarter. Otherwise, government has to return money to treasury at the end of the year. In addition, when the in charge makes the base price bidding inadequate, in charge will be punished.
The data of this study includes the government procurement notices of the five special municipalities in Taiwan in 2011.The empirical result of this study is: The budget value, method invitation tender, the number of the tenderers, the tender offer schedule, the classification of the procurements and location have a significant effect on the difference between base price bidding and tender awarding value.
The suggestions of the study are as follows:
1. Government needs to adopt zero based budgeting system. Government should audit the rationality about budget allocation. In addition, government needs to provide detailed information and explanation.
2. Designing a comprehensive mechanism for performance appraisal is important. When the amount differences between base price bidding and tender awarding value exceed the standard in one project, this budget amount and grants of this project should decline. In addition, when the tender awarding value is far below the base price bidding, in charge has to explain this situation clearly by government procurement act article 58.
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