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【单选题】
下列有关重点污染物排放总量控制制度的相关说法正确的是：______A.
重点污染物排放总量控制指标由省、自治区、直辖市人民政府，县以上人民政府分解落实
B.
企业事业单位在执行国家和地方污染物排放标准的同时，应当遵守分解落实到本单位的重点污染物排放总量控制指标
C.
对超过国家重点污染物排放总量控制指标或者未完成国家确定的环境质量目标的地区，省级以上人民政府环境保护主管部门应当暂停审批其新增重点污染物排放总量的建设项目环境影响评价文件
D.
企业事业单位和其他生产经营者超过污染物排放标准或者超过重点污染物排放总量控制指标排放污染物的，县级以上人民政府环境保护主管部门可以直接报经有批准权的人民政府批准，责令停业、关闭
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