[{"data":1,"prerenderedAt":63},["ShallowReactive",2],{"q-nurse-107-2-fundamental-nursing-076":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":32,"lastmod":62},"基本護理學與護理行政","fundamental-nursing","基本護理學(包括護理原理、護理技術)與護理行政",{"id":8,"webId":9,"year":10,"session":11,"subject":4,"number":12,"stem":13,"options":14,"answer":19,"answerNote":20,"images":21,"explanation":22,"explanationDeep":23,"topics":24,"freq":26},"nurse-107-2-基本護理學與護理行政-076","nurse-107-2-fundamental-nursing-076",107,2,76,"護理主任參考過去之業務及用途來擬訂預算是屬於下列何種預算型式？",{"A":15,"B":16,"C":17,"D":18},"績效預算","傳統預算","零基預算","計畫預算","B",null,[],"本題考點是預算編製型式的辨識。護理主任「參考過去業務與用途」逐項沿用歷史數據來編列預算,屬傳統(項目\u002F漸增式)預算,以上年度為基礎逐項增減,故選 B。績效預算(A)以工作量與單位成本(產出\u002F效益)為編列依據,強調投入與產出關係。零基預算(C)一切從零開始、每項支出都須重新論證其必要性,不以過去為前提,恰與題幹相反。計畫預算(D,PPBS)以達成特定計畫目標為導向,連結目標、方案與資源配置。題幹「參考過去業務用途」正是傳統預算「以歷史為本、逐項延續」的特徵,故答案為 B。","四型預算可用「編列依據」對比記憶:傳統=看去年(逐項漸增)、績效=看產出成本、零基=從零論證、計畫=看目標方案。傳統預算優點是簡便、易編;缺點是易延續既有浪費、缺乏效益檢討。零基預算最能檢討冗支但耗時費力。辨題關鍵字:「過去、沿用、逐項」指向傳統;「重新論證、從零」指向零基。",[25,27,28,30],{"term":17,"count":26},6,{"term":15,"count":11},{"term":16,"count":29},1,{"term":31,"count":29},"計畫預算PPBS",[33,37,42,47,52,57],{"webId":34,"stem":35,"number":36,"year":10,"session":11},"nurse-107-2-fundamental-nursing-077","主管擔心若部屬考評結果偏低，恐會造成負面影響而打擊工作士氣，因此將部屬考核分數普遍評分偏高，這是屬於下列何者？",77,{"webId":38,"stem":39,"number":40,"year":41,"session":11},"nurse-108-2-fundamental-nursing-013","劉先生因右側股骨頭壞死接受全髖關節置換術，手術後第一天，護理師教導他做股四頭肌等長收縮運動之主要目的不包括下列何者？",13,108,{"webId":43,"stem":44,"number":45,"year":46,"session":29},"nurse-109-1-fundamental-nursing-027","張先生，腸道手術後第一天，NPO 中，目前使用鼻胃管抽吸引流，引流量多，下列靜脈輸注溶液，何者最適用？",27,109,{"webId":48,"stem":49,"number":50,"year":51,"session":29},"nurse-110-1-fundamental-nursing-065","在人力資源管理體系中，設計員工行為規範可以使組織成員導向共同行為和工作習慣。成功的行為規範設計應注意幾項原則，下列何者較不適當？",65,110,{"webId":53,"stem":54,"number":55,"year":56,"session":11},"nurse-111-2-fundamental-nursing-029","有關灌腸時肛管插入的深度及大小的選擇，下列敘述何者正確？",29,111,{"webId":58,"stem":59,"number":60,"year":61,"session":11},"nurse-112-2-fundamental-nursing-063","有關醫院環境安全管理系統的建構要項，下列何者正確？①室外空氣品質 ②廢棄物處理 ③噪音管理 ④毒化物管理",63,112,"2026-09-04",1788510724859]