求翻译：关联方交易可以降低成本；提高企业的运营效益和盈利能力，增强企业的市场竞争能力；减少企业的整体纳税支出合理避税。但由于我国上市公司大部分是由原来的国有企业改制而成，上市公司与控股公司及其所属公司之间普遍存在千丝万缕的关联方关系及关联方交易，交易的公开、公正、公平性令人质疑。当前，上市公司利用关联方交易粉饰会计报表，进行盈余操纵，侵害中小投资者的合法权益，已成为证券市场上备受关注的现象。是什么意思？

Related party transactions can reduce costs; improve operational efficiency and profitability, enhance market competitiveness; reduce the overall tax expenses and reasonable tax avoidance. However, the majority of listed companies in China is made from state-owned enterprise reform, listed companies