臺灣及美國政府使用跨多年度預算契約採購財物及勞務最近已成為一種現象，諸多文獻及美國國會之報告顯示使用跨多年度預算契約可增加廠商之間的 競爭程度並節省政府成本，但該契約如被解除則將造成政府的損失，該契約亦可能限制政府預算之彈性，目前在臺灣鮮少有論文探討該契約之文獻，亦無規範該契約之法令，因此為增進我國使用該契約之實務及程序，實有檢視我國及美國預算合法性及法律及其他行政命令之必要。
本文擬先探討美國有關跨多年度預算採購之文獻，再檢視美國國會公布跨多年度預算之政府採購等相關報告，另研究美國及我國之相關規定，以期能了解我國法規缺漏之處，最後謹提供建議，以供立法時一併考量及加列。

The routine use of multiyear contracts to purchase supplies and services is a relatively recent phenomenon in Taiwan and U.S. Many articles and U. S. Congress reports reveal that multiyear contracting can increase competition and reduce contract costs. Multiyear procurement, however, may also suffer losses if cancelled and can limit future budget flexibility. In Taiwan no article has explored the expanded use of multiyear contracts for government procurement. There is no law or regulation governing the use of multiyear contracts. It becomes, therefore, essential to examine budget justifications and review statutes and other guidance both in Taiwan and U.S. in order to improve Taiwan's practices and process for multiyear procurement.
This research on multiyear procurement focuses on some articles published in the U.S. Some legal documents issued by the U.S. Congress in this area are discussed. This research will then see the shortcomings of Taiwan's domestic laws and regulations. It lastly offers suggestions for establishing these laws and regulations.