國立大學教學單位常見的採購疑問、衝突與化解

The Common Procurement Issues, Conflicts, and Solutions Encountered by the Teaching Units of National Universities

國立大學每年須執行數額龐大的預算，包含教育部核撥之年度預算、學校各項自籌收入、補助及教學單位執行研究計畫之經費等，皆須透過適當法令及程序的規定方能動支與核銷。教學單位執行計畫經費、採購物品儀器或委託勞務、專業服務時，經常發生的採購疑問有3類，分別為因計畫執行未有完善規劃，而造成的「沒想到」、因委辦機關撥款延誤，而造成的「來不及」以及因未諳法規程序，而造成的「不知道」，而承辦採購行政單位常因堅持遵循法令規定而不懂變通，容易與教學需求單位產生衝突。本文從國立大學採購行政實務操作的視角，透過各類實際案例，探討教學單位常見的採購疑問，從而探討引發對立衝突的原因及類型，並提出「培養積極開放的組織氛圍」、「建立標準化作業程序」、「成立任務型專案小組」及「發展核心職能」4個化解的方案，期能提供予國立大學參考，以建立行政單位與教學單位間和諧的合作關係，增進行政效率。

As national universities implement enormous annual budgetary items, which include the annual budget from the Ministry of Education, every self-raised income, subsidy, and research fund of the teaching units by each school, the funds can only be used and reimbursed under appli-cable regulations and procedures. As the teaching units execute program budgets, instrument procurement, or carrying out commissioned tasks and professional services, there are three types of common doubts re-garding the procurement, which are the“unforeseen”caused by the lack of thorough planning in project implementation, the“delay”caused by the delay of payment by the commissioning authorities, and finally, the“oversight”due to the lack of understanding of regulatory procedures, while the insistence by the procurement units to comply with regula-tions without any flexibility has led to conflict with the teaching units. This research intends to study the common procurement issues seen in the teaching units, and the reasons and types of triggers leading to con-flicts through all types of case studies from the viewpoints of the actual administrative procurement operation of the national universities while proposing remedial solutions, such as“cultivating open-minded organi-zational ambiance”,“establishing standard operating procedures”,“estab-lishing mission-based task-forces”, and“developing core competencies”, for the reference of the said national universities, in order to establish a harmonious collaboration between the administration and the teaching units for the sake of enhancing administrative efficiency.