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    財政部唯一指定政府采購信息網絡發布媒體 國家級政府采購專業網站

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    沈德能:突破政采扶持中小企業發展政策落實難的困境

    2019年05月24日 09:01 來源:中國政府采購報打印

      ■ 沈德能 

      《政府采購法》第九條明確,政府采購應當有助于實現國家的經濟和社會發展政策目標,包括保護環境,扶持不發達地區和少數民族地區,促進中小企業發展等。而關于政府采購促進中小企業發展的政策,在《中小企業促進法》和其他法規和規范性文件中也有明確的表述。為推動這一政策的具體落實,財政部出臺了《政府采購促進中小企業發展暫行辦法》(以下簡稱《暫行辦法》),其明確采取預留采購份額、降低門檻、價格扣除、鼓勵聯合體投標和分包等具體措施促進中小企業的發展,并通過政府采購計劃管理、合同管理、報告和公開制度、信息化建設等措施保證相關政策的落實。近日,中共中央辦公廳、國務院辦公廳印發《關于促進中小企業健康發展的指導意見》,其中提出“完善政府采購支持中小企業的政策。各級政府要為中小企業開展政府采購項下融資業務提供便利,依法及時公開政府采購合同等信息。研究修訂政府采購促進中小企業發展暫行辦法,采取預算預留、消除門檻、評審優惠等手段,落實政府采購促進中小企業發展政策。在政府采購活動中,向專精特新中小企業傾斜。”該文件為中小企業參與政府采購活動又打了一支“強心劑”。 

      多年來,筆者一直關注政府采購促進中小企業發展相關政策的具體落實情況。然而,據調查,這一政策的落實并不盡如人意,大多僅停留在文件上,甚至有些地區罔顧國家相關規定,自行出臺與《暫行辦法》相矛盾或沖突的規定,導致政策效果大打折扣。 

      相關政策落實的困境 

      關于預留采購份額的政策 

      《暫行辦法》第四條規定,負有編制部門預算職責的各部門,應當加強政府采購計劃的編制工作,制定向中小企業采購的具體方案,統籌確定本部門面向中小企業采購的項目。在滿足機構自身運轉和提供公共服務基本需求的前提下,應當預留本部門年度政府采購項目預算總額的30%以上,專門面向中小企業采購,其中,預留給小型和微型企業的比例不低于60% 

      然而,實踐中,大多數預算單位在編制年度部門預算時,并沒有就這一政策作出強制性要求,也就是說,這一政策其實并沒有很好地落實到編制部門預算中,也沒有落實到具體的采購計劃中。按照“無預算不采購”的基本原則,在編制部門預算時,未將具體的預算份額預留給中小企業或小微企業,在采購計劃中就不可能有專門面向中小企業或小微企業的采購項目。編制部門預算的操作要求與政府采購促進中小企業發展的政策要求脫節,一些預算單位的部門預算編制人員甚至不知道有對中小企業預留采購預算的政策要求,預算審批部門也很少從政府采購促進中小企業發展政策要求的角度來進行預算審批,即使部門預算中缺少《暫行辦法》第四條規定的預算預留份額,也仍然能夠通過審批。 

      關于小微企業產品的價格評審扣除政策 

      《暫行辦法》第五條規定,對于非專門面向中小企業的項目,采購人或者采購代理機構應當在招標文件或者談判文件、詢價文件中作出規定,對小型和微型企業產品的價格給予6%-10%的扣除,用扣除后的價格參與評審,具體扣除比例由采購人或者采購代理機構確定。 

      經過每年的政府采購監督檢查和責令整改,本條是目前落實得比較好的政策措施,且多地都強調將本條寫入具體項目的采購文件中。不過,據筆者了解,僅限于小微企業及其產品(含貨物、工程和服務)或者其他小微企業的貨物同時參加政府采購項目的,才能夠享受這一評審優惠。而《暫行辦法》第二條明確,其所稱中小企業(含中型、小型、微型企業)應當同時符合以下條件:符合中小企業劃分標準;提供本企業制造的貨物、承擔的工程或者服務,或者提供其他中小企業制造的貨物。本項所稱貨物不包括使用大型企業注冊商標的貨物。即俗稱的“雙小”政策。在筆者看來,這一政策的受惠范圍有必要進一步擴大。 

      關于大中型企業與小微企業組成聯合體后的價格評審扣除政策 

      《暫行辦法》第六條規定,鼓勵大中型企業和其他自然人、法人或者其他組織與小型、微型企業組成聯合體共同參加非專門面向中小企業的政府采購活動。聯合協議中約定,小型、微型企業的協議合同金額占到聯合體協議合同總金額30%以上的,可給予聯合體2%-3%的價格扣除。 

      遺憾的是,這一評審優惠目前基本落空,不但沒有落實到具體的采購項目中,很多項目的采購文件甚至直接拒絕聯合體參加政府采購。 

      《政府采購貨物和服務招標投標管理辦法》(財政部令第87號)第十九條規定,采購人或者采購代理機構應當根據采購項目的實施要求,在招標公告、資格預審公告或者投標邀請書中載明是否接受聯合體投標。如未載明,不得拒絕聯合體投標。有些采購人和采購代理機構錯誤地理解并濫用該條規定,認為只要在招標公告、資格預審公告或者投標邀請書中載明拒絕聯合體投標,就能夠“合法”地對聯合體投標說“不”。也正因此,采購實踐中拒絕聯合體投標的項目越來越多,導致《暫行辦法》第六條規定的小微企業與大中型企業組成聯合體的價格評審扣除優惠落空。 

      改進和完善的建議 

      第一,細化部門預算編制,強化預算審批要求。一是建議進一步細化《政府采購法》第三十三條的規定,要求負有編制部門預算職責的部門在編制下一財政年度部門預算時,應當將該財政年度政府采購項目、資金預算以及為中小企業預留的預算份額列出,報本級財政部門匯總。二是強化審批部門對專門面向中小企業采購預算份額預留的審查。部門預算審批部門應當審查部門預算編制是否落實了中小企業預留預算的要求,對不符合要求的部門預算不予審批通過,并要求重新編制。三是硬性要求未達到一定預算數額的采購項目,必須預留給中小微企業,大型企業不得參加采購。如某地財政部門就明確規定,預算金額在200萬元以下的政府采購項目,應當專門面向中小企業采購。采用公開招標方式的,應當在招標文件中規定僅接受中小企業投標;采用邀請招標方式的,應當邀請符合相應條件的中小企業參加投標;采用競爭性談判、磋商或詢價方式的,應當確定中小企業參加談判、磋商或詢價。按本條規定實施采購,無法從中小企業獲取貨物、工程和服務的,允許大型企業參加采購活動。 

      第二,完善小微企業產品價格評審扣除的規定。一是執行“單小”政策。即調整目前 “雙小”的政策要求,只要是小微企業的產品參與政府采購活動,均可執行價格評審扣除,而不管供應商是否為小微企業。這一調整將鼓勵大中型企業采用小微企業的產品參加政府采購,從而提高小微企業產品的銷售量和市場占有率。二是明確只要是小微企業的產品參與政府采購的,即可執行價格評審扣除,而不論投標(響應)產品是否全部為小微企業的產品。如果僅有部分投標(響應)產品為小微企業產品的,則區分大中型企業和小微企業產品,并對小微企業產品執行價格評審扣除。目前,部分地區已在這方面展開了探索,效果也較為不錯,建議上升到政府采購政策層面,相關部門在修訂《暫行辦法》時應充分考慮這一實踐經驗。 

      第三,取消大中型企業與小微企業聯合體投標的價格評審扣除政策。當前,一些采購人和采購代理機構由于對87號令第十九條存在誤讀和濫用,從而拒絕聯合體投標,并且有蔓延到非招標采購項目的可能。建議相關部門在修訂《暫行辦法》時取消大中型企業與小微企業聯合體投標的價格評審扣除政策,只對小微企業的產品實行價格評審扣除優惠,不管參加政府采購的供應商是否為小微企業。即大中型企業以小微企業的產品參加政府采購的,對小微企業產品執行價格評審扣除優惠政策,從而鼓勵大中型企業直接以小微企業的產品參加政府采購,而不是采取組成聯合體的方式參加政府采購。這樣一來,小微企業的產品通過大中型企業而得以進入政府采購市場,提高了其產品銷售量和市場占有率,也達到了政府采購促進中小微企業發展的目的。 

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