[单选题]
下列有关金融企业资产评估项目的核准和备案的说法中,错误的是( )。
A .涉及多个产权投资主体的,按照金融企业国有股最大股东的财务隶属关系申请核准或者备案
B .国有股东持股比例相等的,经协商可以委托其中一方按照其财务隶属关系申请核准或者备案
C .金融企业发生与资产评估相对应的经济行为时,应当以经核准或者备案的资产评估结果为作价参考依据
D .当交易价格与资产评估结果相差5%以上时,应当就差异原因向财政部门(或者金融企业)作出书面说明
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