政府機關、公立學校、公營事業，皆有權責辦理採購，並接受政府採購法之規定，其立法旨意在於健全政府採購制度，並提升採購效能；而最有利標之目的在於選擇採購的物品品質與功能優良而價格雖高但屬合理之廠商或者是優質廠商來進行學校工程，以下就介紹1.學校採購流程；2.選擇最有利標；3.最有利標作業程序；4.最有利標之決標程序；5.學校採用最有利標等項目來敘述之。

Government institution, public school, publicly-owned undertaking, have the right responsibility to handle the purchase, accept the regulation of Law of Government Procurement, and promote effect of government perchasing. Most Advantageous Tender is to choose quality and function fine and price although high but belong to reasonable manufacturer or good manufacturer to carry on the project of the school.Th is article introduces as follows: 1. The procedure of school purchases; 2.Choose Most Advantageous Tender; 3.the operation procedure of Most AdvantageousTender; 4.Decide the price of procedure of Most Advantageous Tender of; 5.The school adopts the Most Advantageous Tender.