[{"data":1,"prerenderedAt":67},["ShallowReactive",2],{"q-nurse-108-1-fundamental-nursing-063":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":37,"lastmod":66},"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":27},"nurse-108-1-基本護理學與護理行政-063","nurse-108-1-fundamental-nursing-063",108,1,63,"護理主管透過預算的編列，將組織的收入和支出做有系統的歸納與安排。下列有關預算的敘述何者正確？",{"A":15,"B":16,"C":17,"D":18},"因應新型傳染病流行，護理部立即提出採購防護用物，這是屬於開放式預算（open-ended budget）","醫院主管已經事先設定預算的最高金額，再由護理部提出預算申請，這是屬於績效預算制度（performance budgeting system）","零基預算（zero-base budgeting）是不需參考上年度或前期預算，可以重新依計畫成本評估的結果進行編列","固定限額預算（fixed ceiling budget）是先行設定計畫的終止日期，過了該日期計畫自動失效","C",null,[],"本題考點是各種預算編列方法的定義。依零基預算（zero-base budgeting）精神，每期編列均從零開始、不參考上年度基準，逐項依計畫成本與效益重新評估後列入，故正解為 C。A 錯在把緊急採購當成開放式預算——開放式預算（open-ended budget）是各部門先估算計畫所需成本、不設上限地提出需求，與臨時因應疫情的採購無關。B 錯在描述的是「先設最高金額上限再申請」，這其實是固定限額預算，而非依工作量與成果編列的績效預算制度。D 錯在固定限額預算（fixed ceiling budget）是「先訂支出金額上限」，並非設定計畫終止日期使其自動失效。分辨關鍵在於「有無上限」與「是否參考前期」。","四法速記：零基預算＝砍掉重練、每項都要重新證明；固定限額＝上級先劃天花板，部門在框內分配；開放式＝先算計畫要多少、由下往上報、無上限；績效預算＝依產出／工作量核給、講求效率。零基預算優點是杜絕「因為去年有所以今年也編」的浪費，缺點是耗時。可與資本／營運預算分類搭配複習，構成預算章節完整地圖。",[25,28,31,33,35],{"term":26,"count":27},"零基預算",6,{"term":29,"count":30},"績效預算",2,{"term":32,"count":11},"開放式預算",{"term":34,"count":11},"固定限額預算",{"term":36,"count":11},"預算編列方法",[38,42,46,51,56,61],{"webId":39,"stem":40,"number":41,"year":10,"session":11},"nurse-108-1-fundamental-nursing-064","急診護理長處理醫護同仁間之衝突，下列處理態度何者較為適當？",64,{"webId":43,"stem":44,"number":45,"year":10,"session":30},"nurse-108-2-fundamental-nursing-080","為降低某病房之多重抗藥性微生物（multiple drug resistant organism, MDRO）之發生率，所擬改善對策之一是每位接觸病人之工作人員均需正確洗手，下列何種品管工具對達到成效最有助益？",80,{"webId":47,"stem":48,"number":49,"year":50,"session":30},"nurse-109-2-fundamental-nursing-014","有關病歷的注意事項及保存之敘述，下列何者正確？",14,109,{"webId":52,"stem":53,"number":54,"year":55,"session":30},"nurse-110-2-fundamental-nursing-052","接觸性隔離病人出院後，其病人單位與用物的處理，下列何者正確？",52,110,{"webId":57,"stem":58,"number":59,"year":60,"session":11},"nurse-112-1-fundamental-nursing-016","有關行動護理車給藥的敘述，下列何者正確？",16,112,{"webId":62,"stem":63,"number":64,"year":60,"session":65},"nurse-112-3-fundamental-nursing-050","有關護理主管面對危機應有的職責，下列敘述何者正確？",50,3,"2026-09-04",1788510709295]