Government subsidies are not the root cause of the formation of “zombie firms”The complex and extensive interest relationship of “zombie firm” determines that the mere use of market force to clear “zombie firm” deviates from the goal of highquality economic developmentThe ability and limits of government intervention in the market determine the rationality of using government subsidy as the regulation measurementUsing government subsidy is not to renew the life of “zombie firms”, but to fix their problemsIt is essential to improve the efficiency of subsidies, which lies in the balance of the planning and competitiveness of the subsidy market, in the strengthening of the management of subsidies use in specific ways， and in the improvement of the disclosure system of subsidy funds