[{"data":1,"prerenderedAt":65},["ShallowReactive",2],{"q-nurse-108-2-fundamental-nursing-065":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":35,"lastmod":64},"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-108-2-基本護理學與護理行政-065","nurse-108-2-fundamental-nursing-065",108,2,65,"零基預算制度（zero-base budget system）之敘述，下列何者正確？",{"A":15,"B":16,"C":17,"D":18},"各項預算從零開始進行議價","年度經費預算從零開始無上限","每項預算都需說明編列理由","根據目標從零開始編列","C",null,[],"本題考點為零基預算（zero-base budget, ZBB）的特徵。依預算制度，零基預算不以往年預算為基礎延續，而是每一年、每一項支出都須「從零開始」重新檢視其必要性並說明編列理由，證明其存在價值才給予經費，故C正確、為答案。A零基預算是重新審視與論證每項支出的必要性，並非「從零進行議價」，敘述失焦。B零基預算強調每項都要論證，並非「無上限」，恰相反是嚴格審視以控制浪費，錯誤。D僅提「根據目標從零開始」過於籠統且未點出「須逐項說明編列理由」這一核心特徵，不如C精準。","零基預算相對於傳統的「漸增預算」（incremental budget，以去年為基礎加減）：ZBB假設一切歸零，每項活動須重新論證其必要性、成本與效益，避免舊有項目因慣性而年年續編、累積浪費，優點是資源重新分配、抑制冗支，缺點是耗時費力、行政成本高。核心動作是「每筆錢都要重新說明為什麼要花」。可連結概念：漸增預算、預算編列、成本效益、資源重分配。",[25,28,30,33],{"term":26,"count":27},"零基預算",6,{"term":29,"count":11},"漸增預算對比",{"term":31,"count":32},"逐項說明編列理由",1,{"term":34,"count":32},"從零重新審視",[36,40,44,49,54,59],{"webId":37,"stem":38,"number":39,"year":10,"session":11},"nurse-108-2-fundamental-nursing-066","某病房所有病人一天所需的總護理時數為 150 小時，該單位護理師的休假係數為 1.4，則該單位所需之護理人力至少為多少人？",66,{"webId":41,"stem":42,"number":11,"year":43,"session":11},"nurse-109-2-fundamental-nursing-002","有關巴斯德消毒法之敘述，下列何者正確？",109,{"webId":45,"stem":46,"number":47,"year":48,"session":32},"nurse-110-1-fundamental-nursing-016","護理師處理電話中的藥物醫囑時，下列敘述何者錯誤？",16,110,{"webId":50,"stem":51,"number":52,"year":53,"session":32},"nurse-111-1-fundamental-nursing-054","有關臨終照護的敘述，下列何者錯誤？",54,111,{"webId":55,"stem":56,"number":57,"year":58,"session":11},"nurse-112-2-fundamental-nursing-018","影響藥物吸收及作用的相關因素之敘述，下列何者正確？",18,112,{"webId":60,"stem":61,"number":62,"year":63,"session":11},"nurse-113-2-fundamental-nursing-032","有關死亡之後遺體的屍斑、屍冷和屍僵的變化，下列敘述何者正確？",32,113,"2026-09-04",1788510706075]