政府於1999年5月27日公佈施行「政府採購法」之「最有利標」決標模式以來已幫招標機關解決不少低價搶標及採購品質之問題，根據「最有利標」決標精神，招標單位可依據採購標的需要對其技術、品質、功能、管理、商業條款、過去履約績效、價格、財務計劃、與其他與採購之功能或效益之相關事項進行多屬性評選。然而在辦理「最有利標」實務作業中，主要關鍵的因素在於評選因素、權重及評選準則的訂定，其中因評選因素複雜且包含量化及非量化的特性，又因現行「最有利標」的評選常僅對可量化因素數字予以評選，而未將非量化因素納入評選考量因素之做法，實難以滿足「最有利標」的評選作業的需要，此亦爲現行「最有利標」評選作業中最爲人垢病之處。爲解決如是現有「最有利標」評選作業之困境，本研究中提出一整合式的評選方法，首先以廠商評選理論選出重要評選因子，然後再以層級結構的的觀念，來簡化複雜的評選層級，以求取評選因素之權重，最後本文即嘗試應用熵ELECTRE之方法來建立「最有利標」標評選的模式，以供招標機關辦理評選「最有利標」評選廠商之參考，經驗證結果確實能提供招標機關建置「最有利標」評選依據。

Since May 27th, 1999, the Taiwanese government has utilized contract awarding on the basis of "the most advantageous tender" of the "Government Procurement Act". The action has helped the tendered entity solve many problems, such as the lowest price-hid and procurement quality. Based upon the spirit of "the most advantageous tender", the tendered entity conducts multiple attributes selection based upon technology, quality, function, management, commercial terms, past performance, price, financial plans and other related matters according to the requirements of the procurement. However, operation of "the most advantageous tender" mainly relies upon a stipulation of selective factors, and a weighting of the selective criteria. The selective factors are complicated, and they contain quantitative and qualitative features. Nevertheless, the selection of the "most advantageous tender" includes quantitative factors and does not include qualitative factors that certainly can not satisfy the demand of selective operation. This operation excludes the qualitative factors that are regarded as defective. To solve the selective operation dilemma of the existing "most advantageous tender", this research proposes an integrated selective method. In the first step, the research uses a vendor selection theory to select the important selective factors, then simplify the complicated selective hierarchies through a hierarchical structure to obtain a weighting of selective factors. Finally, this article applies entropy ELECTRE to establish a selection model of "the most advantageous tender". In serving as a reference far tendering, the inviting entity handles the supplier selection with this model. Research results can truly provide the inviting entity with a scientific basis for selection.