[{"data":1,"prerenderedAt":49},["ShallowReactive",2],{"q-sw-107-2-social-work-management-033":3},{"subject":4,"subjectSlug":5,"subjectFullName":4,"question":6,"related":24},"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":23},"sw-107-2-社會工作管理-033","sw-107-2-social-work-management-033",107,2,true,33,"下列何者不是零基預算（zero-based budgeting）的特徵？",{"A":15,"B":16,"C":17,"D":18},"根據目前的財務狀況來思考方案預算","機構每年從零開始，不管方案過去或現在是否存在，要為其第二年所提預算做說明及辯護","理論上，零基預算能精準預測活動、收入與支出","管理者需客觀決定那些活動在服務輸送中是必要的，那些是不必要的","A",null,[],"本題考點是零基預算（zero-based budgeting, ZBB）的定義特徵，要挑「不是」其特徵者。ZBB 的精神是每一年度都從「零」重新檢視每項活動的必要性並為預算辯護，不以過去或現行編列為當然基礎，故 B、C、D 都是其特徵：B 講從零開始逐年辯護、D 講管理者須客觀判定活動必要與否、C 講理論上能精準連結活動與收支。A 敘述「根據目前的財務狀況來思考方案預算」屬於以現況為出發點的思維，比較接近漸進式預算（incremental budgeting）延續既有基礎的邏輯，正好與 ZBB「歸零重編」的原則相反，因此 A 不是零基預算的特徵，為正解。",1,[25,29,33,37,41,45],{"webId":26,"stem":27,"number":28,"year":9,"session":10},"sw-107-2-social-work-management-032","照顧管理（care management）的目的在確保有需求的個人在社區中持續生活之一切必要之服務，下列關於照顧管理的描述何者正確？",32,{"webId":30,"stem":31,"number":32,"year":9,"session":10},"sw-107-2-social-work-management-034","預算是對方案所需花費進行估算活動，具有控制、管理、規劃三個目的。預算的重點在未來如何分配資源及使用經費。下列敘述何者錯誤？",34,{"webId":34,"stem":35,"number":36,"year":9,"session":10},"sw-107-2-social-work-management-031","關注組織結構對組織績效具有顯著影響，組織沒有唯一的最佳設計，結構形式、管理和組織的成效，需視工作的性質及其所處環境特性而定，此論述為何種管理觀點？",31,{"webId":38,"stem":39,"number":40,"year":9,"session":10},"sw-107-2-social-work-management-035","在服務方案的設計與管理上，建置出具有財務控制、管理及規劃的預算系統是重要的，多年來已有專家學者提出幾種不同的預算設計過程模式，其中將「預算制定視為一種協商過程，預算決策是利害關係競爭者之間不斷衝突與妥協的最終結果」，為下列何種模式？",35,{"webId":42,"stem":43,"number":44,"year":9,"session":10},"sw-107-2-social-work-management-030","下列說明何者屬跨科際督導（interdisciplinary supervision）？",30,{"webId":46,"stem":47,"number":48,"year":9,"session":10},"sw-107-2-social-work-management-036","由於資源有限，募款已是社會服務機構之間相當具競爭性的活動，機構因此需要用心建構募款的過程，以強化自身在競爭中的優勢地位。若以策略規劃程序來進行募款行動，社會服務機構執行募款的步驟應為：",36,1787299245546]