不定项选择题:关于甲公司第一次裁员方案的合法性,下列说法正确的为(  )。

题目内容:
关于甲公司第一次裁员方案的合法性,下列说法正确的为(  )。 A.由于裁减人数未超过20人,因此甲公司不用向全体职工说明情况
B.甲公司需提前30日向工会或者全体职工说明情况,听取工会或者职工的意见后,裁减人员方案经向劳动行政部门报告
C.甲公司可以依法选择支付经济补偿
D.由于甲公司是依照《企业破产法》的规定进行重整,因此可以直接裁减人员,无需支付经济补偿
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