[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-108-1-social-work-management-037":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-108-1-社會工作管理-037","sw-108-1-social-work-management-037",108,1,true,37,"設計一套管理過程，來控管營運與財務，促使績效成長並防弊興利，這一套涵蓋組織各層面的管理過程稱為：",{"A":15,"B":16,"C":17,"D":18},"內部控制","適當的財務系統","標準化作業流程","風險管理機制","A",null,[],"本題考點在辨識管理概念的定義。題幹描述「設計一套管理過程來控管營運與財務、促使績效成長並防弊興利、涵蓋組織各層面」，此即內部控制（internal control）的定義，故選 A。內部控制是組織為達成營運效果與效率、財務報導可靠、遵循法令等目標而設計、涵蓋全組織各層面的管理過程，核心正在控管營運與財務、防弊興利。B「適當的財務系統」僅為內部控制的一環，範圍過窄；C「標準化作業流程（SOP）」是內控的工具之一，非整體管理過程；D「風險管理機制」聚焦風險辨識與因應，與內控相關但概念不等同，內控涵蓋面更廣且以「防弊興利、控管營運財務」為核心定義。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-108-1-social-work-management-036","有關「零基預算」的敘述，下列何者錯誤？",36,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-108-1-social-work-management-038","「採用不同給付方式」是屬於社會服務契約委外的何種管理機制？",38,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-108-1-social-work-management-035","在「員工相關支出」（employee-related expenses, ERE）的支出類別中，下列何者不屬於人群服務組織之範疇？",35,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-108-1-social-work-management-039","相較於商業品質，關於社會服務品質的特性，下列何者錯誤？",39,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-108-1-social-work-management-034","團隊是夥伴關係行動的一環，其中「團隊成員建立在個人的專門技能和經驗」，是屬於下列何種團隊？",34,{"webId":45,"stem":46,"number":47,"year":9,"session":10},"sw-108-1-social-work-management-040","在財務管理上要瞭解環境、服務對象、專業價值及服務操作方式，是下列何者的主要職責？",40,1787299248668]