The zero-divisor graph $\mathrm{\Gamma }(R)$ of a commutative ring $R$ is the graph whose vertices are the nonzero zero divisors in $R$ and two vertices $x$ and $y$ are adjacent if and only if $xy=0$. We study the adjacency and Laplacian eigenvalues of the zero-divisor graph $\mathrm{\Gamma }(R)$ of a finite commutative von Neumann regular ring $R$. We prove that $\mathrm{\Gamma }(R)$ is a generalized join of its induced subgraphs. Among the $\left|Z{(R)}^{\ast }\right|$ eigenvalues (respectively, Laplacian eigenvalues) of $\mathrm{\Gamma }(R)$, exactly $|B(R)|-2$ are the eigenvalues of a matrix obtained from the adjacency (respectively, Laplacian) matrix of $\mathrm{\Gamma }(B(R))$-the zero-divisor graph of nontrivial idempotents in $R$. We also determine the degree of each vertex in $\mathrm{\Gamma }(R)$, hence the number of edges.

零除数图$\mathrm{\Gamma }(R)$交换环的$R$是其顶点是非零零除数的图$R$和两个顶点$X$和$\mathrm{是的}$相邻当且仅当$X\mathrm{是的}=0$. 我们研究了零除数图的邻接和拉普拉斯特征值$\mathrm{\Gamma }(R)$有限交换冯诺依曼正则环的$R$. 我们证明$\mathrm{\Gamma }(R)$是其诱导子图的广义连接。之间$\left|Z{(R)}^{*}\right|$的特征值（分别为拉普拉斯特征值）$\mathrm{\Gamma }(R)$， 确切地$|乙(R)|-2$是从邻接（分别为拉普拉斯）矩阵获得的矩阵的特征值$\mathrm{\Gamma }(乙(R))$- 非平凡幂等的零除数图$R$. 我们还确定了每个顶点的度数$\mathrm{\Gamma }(R)$，因此是边数。