僵尸上市公司由于今年“两会”的顺利召开而受到了社会公众的广泛关注,其存在严重浪费社会资源、扰乱市场秩序、阻碍国民经济健康发展。本文分析了僵尸上市公司的成因及经济后果,并从财务角度提出了相应的治理对策,为化解当下产能过剩、推进供给侧改革、促进国民经济的健康持续发展提供了政策参考。 Zombie listed companies have been widely concerned by the public due to the smooth convening of the “two sessions” this year. Their existence has seriously wrecked social resources, disrupted market order and hindered the healthy development of the national economy. This article analyzes the causes and economic consequences of zombie listed companies and puts forward corresponding governance measures from the financial point of view, which provides a policy reference for resolving the current overcapacity, promoting supply-side reform and promoting the healthy and sustainable development of the national economy.