[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-106-1-social-work-management-013":3},{"subject":4,"subjectSlug":5,"subjectFullName":4,"question":6,"related":23},"社會工作管理","social-work-management",{"id":7,"webId":8,"year":9,"session":10,"subject":4,"legacy":11,"number":12,"stem":13,"options":14,"answer":19,"answerNote":20,"images":21,"lawTimestamp":9,"explanation":22,"freq":10},"sw-106-1-社會工作管理-013","sw-106-1-social-work-management-013",106,1,true,13,"下列對零基預算（zero-based budgeting）的描述，何者有誤？",{"A":15,"B":16,"C":17,"D":18},"不囿於上年度或以前年度預算數字的高低，重新審視其業務活動，決定其優先順序","是將每年的預算從「零」的基準開始","每一個組織的預算編列得將過去抹掉，每一年根據所需的財務狀況重新做調整","在於「累積」，藉由成本效益分析，選出合乎成本又有助於目標達成的方案","D",null,[],"本題考點是零基預算(zero-based budgeting)的特性。零基預算的精神在「歸零」而非「累積」:每一預算年度都從零的基準重新出發,不以上年度預算數字為編列基礎;「累積」是傳統漸進式預算的特徵,故 D 敘述有誤,為本題答案(後半段藉成本效益分析選出合乎成本又有助目標達成的方案雖是零基預算的做法,但前提「累積」錯了)。A 正確:不囿於以前年度預算數字,重新審視業務活動並決定優先順序。B 正確:每年預算從「零」的基準開始。C 正確:將過去抹掉,每年根據所需財務狀況重新調整。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-106-1-social-work-management-012","針對「財務」與「會計」的敘述，下列何者正確？",12,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-106-1-social-work-management-014","以下對工作分析（job analysis）的描述，何者有誤？",14,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-106-1-social-work-management-011","就臺灣的非營利組織而言，下列針對非營利組織募款的描述，何者錯誤？",11,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-106-1-social-work-management-015","持「管理系統（managed system）」理論觀點的學者認為，非營利機構董事會不會具有下列那項功能？",15,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-106-1-social-work-management-010","「先調查現有志工的動機和背景，找出之間的共同點，進而從相似群體之中招募新的志工。」這是屬於何種志工招募方法？",10,{"webId":45,"stem":46,"number":47,"year":9,"session":10},"sw-106-1-social-work-management-016","以下對社會行銷（social marketing）內涵的陳述，何者有誤？",16,1787299233987]