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根据《固定资产贷款管理暂行办法》，以下属于“风险评价与审批”的正确判断是：（）A.
贷款人应按照审贷分离、分级审批的原则，规范固定资产贷审批流程，明确贷款审批权限，确保审批人员按照授权独立审批贷款
B.
贷款人应落实具体的责任部门和岗位，对固定资产贷款进行全面的风险评价，并形成风险评价报告
C.
尽职调查人员应当确保尽职调查内容的真实性、完整性和有效性
D.
贷款人应建立完善的固定资产贷款风险评价制度，设置定量或定性的指标和标准，从多角度进行贷款风险评价
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