[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-108-2-social-work-management-031":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-031","sw-108-2-social-work-management-031",108,2,true,31,"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？",{"A":15,"B":16,"C":17,"D":18},"無形資產指的是永久性或具有長期性的投資","短期內可變成現金的為流動資產","基金指的是流入組織的財源","淨資產指的是組織擁有的所有現金、有價值的物件","B",null,[],"本題考點為財務管理名詞的正確定義。依會計原理,短期(通常一年內)可變現的資產為「流動資產」,故 B 正確。A 錯,無形資產(如商譽、專利、著作權)指無實體形態的資產,而非「永久性或長期性投資」——該敘述較接近固定或長期資產。C 錯,基金是為特定用途劃撥保留的專款,並非泛指「流入組織的財源(收入)」。D 錯,淨資產為資產減負債後的餘額,而非「組織擁有的所有現金與有價物件」的加總。",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？",6,1784109489018]