[{"data":1,"prerenderedAt":49},["ShallowReactive",2],{"q-sw-108-2-social-work-management-032":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-108-2-社會工作管理-032","sw-108-2-social-work-management-032",108,2,true,32,"預算是因應財務方面的問題最常用的管理系統，下列有關預算的敘述何者錯誤？",{"A":15,"B":16,"C":17,"D":18},"金額是預算常用來比較的核算單位","預算是以金錢術語來表達行動計畫","預算是一套用來管理資金、收入、支出的系統","預算的執行充滿變數，無法監督與控制的","D",null,[],"本題考點為預算的性質,要選「錯誤」敘述。D「預算的執行充滿變數、無法監督與控制」為錯誤——預算正是管理者監督與控制資金收支的工具,可據以比較實際數與計畫數並適時修正,故選 D。A 以金額作為核算比較單位、B 以金錢術語表達行動計畫、C 為管理資金收入支出的系統,皆為預算的正確描述。預算的核心價值恰在於可監控,故 D 與其本質相悖。",1,[25,29,33,37,41,45],{"webId":26,"stem":27,"number":28,"year":9,"session":10},"sw-108-2-social-work-management-031","非營利組織在經營上沒有短期利潤目標的壓力，財務管理的重點在於規劃長期財務來源，以支持其所提供的服務來完成使命。關於財務管理用詞的說明，下列何者最正確？",31,{"webId":30,"stem":31,"number":32,"year":9,"session":10},"sw-108-2-social-work-management-033","關於非營利組織編製財務報表的敘述，下列何者正確？",33,{"webId":34,"stem":35,"number":36,"year":9,"session":10},"sw-108-2-social-work-management-030","有關工作團體（work group）與工作團隊（work team）的比較，下列敘述何者正確？",30,{"webId":38,"stem":39,"number":40,"year":9,"session":10},"sw-108-2-social-work-management-034","Doherty 與 Horne 在傳統的「4Ps」基礎上，建構出公共服務行銷的「5Ps」模式，下列何者為第五個 P？",34,{"webId":42,"stem":43,"number":44,"year":9,"session":10},"sw-108-2-social-work-management-029","有關社會服務專業團隊維繫的敘述，何者錯誤？",29,{"webId":46,"stem":47,"number":48,"year":9,"session":10},"sw-108-2-social-work-management-035","相較於商業部門的行銷，下列何者是非營利部門行銷的特性？",35,1787299251217]