[单选题]
下列属于国资委依法对中央企业境外国有资产应履行的监督管理职责的是（ ）。
A .依法审核决定境外企业重大事项，组织开展境外企业国有资产基础管理工作
B .协调处理所属境外企业突发事件
C .建立健全境外企业监管的规章制度及内部控制和风险防范机制
D .组织开展中央企业境外国有资产产权登记
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