《政府採購法》通過後，公開招標、選擇性招標及限制性招標均為採購法允許之招標方式，政府機關也積極宣導秉持因案制宜的概念辦理工程採購，選擇合宜之招標方式。然而109年度全台有19,028家專門營造公司等級以上的執業營造公司，卻有18,696件公共工程招標案發生「流標」的情形，其中有18,370為首次流標，佔109年度公共工程標案中49.56%[1]。相較於全台營造業數量，高達將近50%的流標案件，表示招標過程中必有不合市場預期之因素，例如成本過高、利潤不如預期、人力與材料缺乏等情況。《政府採購法》不僅制定招標流程，同時也約束營建保證金之額度，因此主辦機關須於公告招標文件時，同時說明營建保證金之比例，因營建保證金其目的在於保障主辦機關的權益，如履約保證金其用途為：營造公司常年發生履約過程中，因營造公司之財務狀況不佳或其他不可預測之風險導致倒閉，造成工程被迫暫停，主辦機關須重新招標甚至產生法律糾紛，履約保證金之目的為防範類似狀況發生。故主辦機關往往會將營建保證金依照法規上限設定，保護其權益與確保營造公司將確實履約。實務上，部分營造公司都會面臨同時承攬多個工程或本身資金不足以支持其執行整個工程等不可預期之風險，考量借貸之衍生利息等因素，故而不參與競標。過往主辦機關若發生流標情形，往往會透過減少營建保證金之百分比來提升營造公司的投標動機，但從準備招標文件到首次公告招標資訊所花費的時間及人力資源已被浪費。

The "Government Procurement Act" formulates an open bidding process and limit the amount of bonds. Its purpose is to protect the owner’s benefit. Therefore, the owner usually sets the bonds with the upper limit of the law. Construction companies had been insufficient funds let them don’t not participate in bidding. In 2009, nearly 50% of public works bids were missed in Taiwan. It means that there must exist unreasonable conditions during the bidding process.
This study uses the dynamic simulation model of the SIMUL8 software to analyze the impact of different bonds ratios on the cash flow. This study establish the combination of bonds as model parameters to estimates the largest capital demand of the construction company from the bidding stage to the completion stage .This study uses the construction contingency cost to predict the construction company’s bid willingness. According to the simulation results of the model, it is shown that the lower bonds, the higher willingness. Therefore, this study suggests that the owner setup the reasonable bonds. It will ensure their benefits and attract more construction company to bid.

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