定義 / Definition

點出實體採取行動或決定前的狀態/情況，以此為基準可對進度進行評估或比較。
An indication of the status/situation before the entity’s action or decision, against which progress can be assessed or compared.

出處 / Source
OECD. (2010). Glossary of key terms in evaluation and results based management. https://www.oecd.org/dac/evaluation/2754804.pdf