問題詳情
8 有關預算控制制度之觀念，下列選項何者錯誤？
(A)參與式預算可加強企業內溝通，提升員工工作滿意度
(B)預算寬嚴之要求，宜採從嚴，愈嚴格，實際執行績效愈佳
(C)連續預算（continuous budget）可一直前瞻未來一段時間（如 1 年）內的前景
(D)預算編製流程可採由下而上，亦可採由上而下
(A)參與式預算可加強企業內溝通，提升員工工作滿意度
(B)預算寬嚴之要求，宜採從嚴，愈嚴格，實際執行績效愈佳
(C)連續預算（continuous budget）可一直前瞻未來一段時間（如 1 年）內的前景
(D)預算編製流程可採由下而上，亦可採由上而下
參考答案
答案：B
難度：簡單0.76
統計：A(1),B(38),C(3),D(2),E(0)
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