[单选题]
根据企业国有资产法律制度的规定,国有独资公司发生的下列事项中,除其他法律、行政法规或公司章程有特殊规定外,应当由履行出资人职责机构决定的是( )。
A .为他人提供大额担保
B .转让重大财产
C .分配利润
D .进行重大投资
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