题目内容：
（2018年真题）项目可行性研究报告及结论的作用的说法，正确的是（）。
A.可行性研究报告是政府投资主管部门核准项目的依据
B.可行性研究报告是进行项目施工图设计的依据
C.可行性研究结论是，权益资金出资人出资决策的依据
D.可行性研究结论是取得安全生产许可证的依据
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