1994年政府採購協定內建談判終於在2012年3月30日畫上句點，此歷史性的里程碑包括二部分：修正協定條文本身、附錄──即各締約國修正後之市場開放清單，以及將與修正協定議定書同時生效之數項工作計畫。由於條文修正之主要內容於2006年底即已大致底定，故目前文獻探討多集中於此部分，本計畫以有別於現有文獻之角度切入，聚焦於市場開放談判成果。藉由分析重要締約成員（歐盟、美國、日本及加拿大）之市場開放要求於採購規模值得關注之經濟體所獲得之滿足程度，判斷2011年12月結束談判之政治協定是否因為原設定之經濟利益滿足點確已達到，抑或是考慮到為加速中國之加入案而為之妥協。至於政府採購委員會之工作計畫部分，攸關政府採購協定未來之發展，故本計畫亦將探究其背景並追蹤相關執行情形。企盼上述基礎性研究得以提供我國未來積極參與2012修正協定運作之參考。 The built-in negotiations of the 1994 Agreement on Government Procurement finally came to an end on March 30, 2012. This milestone consists two parts: the amended text of the Agreement together with the revised Appendix, which contains the updated market access commitments made by the signatories; and several future work programs of the Committee on Government Procurement, which are going to take effect upon the time the Protocol amending the Agreement becomes effective. Because most revision of the text was settled at the end of 2006, current literature concentrates on the comparison between the revised text and the 1994 version. This study takes an approach different from the existing literature, with its focus on the outcomes of the coverage negotiation. It analyzes the initial requests of the major four signatories (E.U., including its 27 Members, U.S., Japan, and Canada) and the degree of satisfaction of these requests according to the final offers made by economically significant signatories so as to assess whether the 2011 December political agreement to conclude the negotiation is based on the satisfaction of their initial requests or for other consideration such as to expedite the GPA accession process of China. With regard to the work programs of the Committee on Government Procurement, which are keys to the future development of the Agreement, the study also reviews the respective backgrounds and follows relevant implementation. The outcome of the study will provide good reference for Taiwan’s active participation of 2012 amended Government Procurement Agreement.