[{"data":1,"prerenderedAt":48},["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,[25,29,32,36,40,44],{"webId":26,"stem":27,"number":23,"year":28,"session":23},"sw-106-1-social-work-management-001","請問以下 5 項：①明確分工 ②職位階層化 ③用人唯才 ④依法行政 ⑤公私劃分。那些是 Max Weber 所提「官僚體制」的特性？",106,{"webId":30,"stem":31,"number":10,"year":28,"session":23},"sw-106-1-social-work-management-002","試問非營利組織使命宣言（mission statement）應該包括下列那些內容？①宗旨 ②任務 ③價值觀 ④成功後的具體圖像",{"webId":33,"stem":34,"number":35,"year":28,"session":23},"sw-106-1-social-work-management-003","以下有關 Fred Fiedler 權變領導理論（contingency leadership theory）說明，何項有誤？",3,{"webId":37,"stem":38,"number":39,"year":28,"session":23},"sw-106-1-social-work-management-004","有關策略管理（strategic management）與策略規劃（strategic planning）的敘述，下列何者錯誤？",4,{"webId":41,"stem":42,"number":43,"year":28,"session":23},"sw-106-1-social-work-management-005","在方案需求評估中，個案問題（client problems）、個案需求（client needs）、問題成因（causes of problem），三者的邏輯順序為何？",5,{"webId":45,"stem":46,"number":47,"year":28,"session":23},"sw-106-1-social-work-management-006","組織識別系統應包含理念識別（Mind Identity）、行為識別（Behavior Identity）及視覺識別（Visual Identity）三者整合而成，下列何者屬於行為識別？",6,1784109488677]