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    Title: 論成本計價型契約之體系及條款——以美國聯邦政府採購為例
    Other Titles: The Legal Systems and Terms and Conditions of Cost-reimbursement Contracts in the Context of the U.S. Federal Government Procurement
    Authors: 唐克光
    Tang, Ko-Kuang
    Keywords: 政府採購;固定價金型契約;成本計價型契約;採購契約
    Government Procurement;Fixed-price Contracts;Cost-reimbursement Contracts;Procurement Contracts
    Date: 2009-08
    Issue Date: 2016-05-20 15:34:59 (UTC+8)
    Abstract: 固定價金型及成本計價型契約旨均在以具效率性之採購,滿足政府所需。廠商於履行固定價金型契約時,應依議定之價金履約,且控制經費之支用,故負擔甚高之財務危險;但採購機關常有不能訂定精確技術規格及預估研發成本之困擾,則可考慮使用成本計價型契約,蓋該型契約之工作規範,得以較不精確之文字敘述之,政府不論廠商是否已完成履約工作,均同意支付其因履約所支付之可被允許費用,故機關負擔大部分之危險。因此,兩種契約之條款明顯不同。\r美國自第一次世界大戰起,便大量使用成本計價型契約從事研發及製造軍事裝備,一九六○年前美國防部以成本計價型契約支出其總採購金額之比例達百分之四十,NASA於一九九二年以成本加計酬金法所採購研發及管理標的之金額占全年採購預算之百分之七十六,約一百三十四億美元,該型契約一直為該署最常使用之契約類型。美國國防部迄今仍使用成本計價型契約以研發主要系統,二○○七年共使用七百八十億美元,占國防預算百分之二十五,該型契約條款仍為美國採購機關使用中。本文主要依據美國採購法令之條文予以論述,並兼論該國法院判決及各採購申訴審議委員會之判斷,藉以研究契約主體在該型契約之義務,同時檢視美國及我國之法令及實務,最後謹提供檢討及修法建議,以求法制完備。
    Both fixed-price contracts and cost-reimbursement contracts aim to achieve the efficient acquisition of government needs. In fixed-price contracts, contractors must perform a specified amount of work at a predetermined price. Contractors are directed to establish the pre-cise manner of contract performance and to control the level of their expenditures. As a result, fixed-price contracts impose on the con-tractors a high risk of suffering financial losses. However, since gov-ernment agencies usually encounter the absence of precise specifica-tions and difficulties in estimating costs with accuracy for research and development (R&D) contracting, the use of cost-reimbursement con-tracts becomes appropriate. Cost-reimbursement contracts permit the government to write a less detailed work statement. In cost-reimbursement contracts, the government agrees to reimburse the con-tractor for his/her expenditures in the contract administration whether or not the work is completed. The government bears most of the risk. The terms and conditions of these contracts, therefore, are quite differ-ent from one another. Since the First World War, the US Government has made wide use of cost-reimbursement contracts for R&D work and for the manufactur-ing of military equipment. By 1960 the Department of Defense (DoD) reimbursed contractors for approximately 40% of all its contract ex-penditures for cost-reimbursement contracts. The National Aeronautics and Space Administration (NASA) used 76% of its procurement budget, totaling up to 13.4 billion U.S. dollars, by cost-plus-award-fee (CPAF) contracts for R&D and management work in 1992. CPAF contracts have been determined to be the most appropriate type of contract to use by the NASA. The DoD has used cost-reimbursement contracts to research and develop major systems. In fiscal year 2007, the Government used 25% of its defense procurement budget, totaling up to 78 billion U.S. dollars, by cost-reimbursement contracts. Cost-reimbursement contracts are widely used by U.S. Government agencies. This research on cost-reimbursement contracts focuses on the clauses in the Federal Acquisition Regulations (FAR). Some US courts’ judicial orders and decisions made by the Board of Contract Appeals dealing with issues in this area are discussed. This research first pro-vides types of cost-reimbursement contracts. It then presents key legal obligations of the parties under the contract clauses. It also examines domestic laws, regulations, and practices of the US and the ROC re-garding government procurement to see the shortcomings of Taiwan’s domestic laws and regulations. This study then offers suggestions for establishing these laws and regulations.
    Relation: 法學評論, 110, 115-211
    Data Type: article
    Appears in Collections:[法學評論 TSSCI] 期刊論文

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