[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-111-1-social-work-management-034":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-111-1-社會工作管理-034","sw-111-1-social-work-management-034",111,1,true,34,"有關社會福利機構的逐項預算（line-item budgeting）之敘述，下列何者錯誤？",{"A":15,"B":16,"C":17,"D":18},"又稱歷史預算法","又稱漸進式預算","可以反映出機構的目的與目標","項目之間是互斥的","C",null,[],"本題考點是逐項預算(line-item budgeting)的特性辨識。依預算理論,逐項預算將支出按項目逐條列示,又稱歷史預算法(A)、亦稱漸進式預算(B),因多以前一年度數字微調編列;各支出項目彼此獨立互斥(D)。但逐項預算僅呈現「錢花在哪些項目」,無法連結到方案的目的與目標,故C「可以反映出機構的目的與目標」為錯誤敘述,選C。能反映機構目的與目標者,是設計計畫預算(PPBS)或方案預算(program budgeting)。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-111-1-social-work-management-033","人群服務機構預算系統之建立，下列何者不是其主要之目的？",33,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-111-1-social-work-management-035","非營利組織的管理，強調要設法增加資產、減少負債，以求永續經營或損益平衡。下列何者屬於「固定資產」？",35,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-111-1-social-work-management-032","在社會服務機構夥伴關係中，強調聯合多個組織致力於共同的目的，且維持較持久的關係，是屬於何種類型的夥伴關係？",32,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-111-1-social-work-management-036","行銷計畫始於服務對象的需求與偏好，係屬下列何種行銷導向？",36,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-111-1-social-work-management-031","方案評估有很多不同的類型，下列何種評估的主要目的是「發現方案進行當中是否偏離原先所設定的目標」？",31,{"webId":45,"stem":46,"number":47,"year":9,"session":10},"sw-111-1-social-work-management-037","某身心障礙機構開了一家餐廳作為心智障礙者的庇護職場，在餐廳牆壁上貼滿心智障礙者的笑臉，在桌子的玻璃下也有「因為您的愛心，將為我們帶來自信與尊嚴」等標語，現場更有多位心智障礙者擔任服務人員。這種行銷策略是：",37,1787299269759]