Abstract:The intelligent upgrading of enterprise logistics is the evolution process of "technology function management organization service". Whether government subsidies can accelerate the intelligent upgrading of enterprise logistics is worth studying. Based on the game hypothesis of the evolution of government subsidy, this paper constructs a dynamic model related to the evolution of enterprise subsidy. The results show that there are three possible equilibrium states between enterprises and the government, namely {Logistics Intelligent upgrading, subsidy}, {maintain the current level, no subsidy}, {Logistics Intelligent upgrading, no subsidy}. The research of evolutionary game system is disturbed by eight related factors, which affect the income of government and enterprises. Based on the theoretical derivation, this paper makes a numerical analysis on the assignment of relevant factors to verify the correctness of the derivation. The conclusions of this paper are as follows: among the four possible equilibrium points of the game between the government and enterprises, there are three conditional stability points (0,1), (1,1) and (1,0). When the relative net income of a strategy in the strategy concentration is positive, the relevant subjects will prefer to choose the strategy, there is no strategy selection (the enterprise maintains the existing logistics level and the government does not subsidize);The results of numerical simulation analysis show that the reduction of the cost of Enterprise Logistics Intelligent upgrading can greatly improve the enthusiasm of Enterprise Logistics Intelligent upgrading and promote enterprises to carry out logistics intelligent upgrading spontaneously without government intervention; Increasing the amount of subsidies or tax incentives can’t significantly improve the enthusiasm of enterprise logistics intelligence, but may lead to the government's own financial crisis. Therefore, the government's intervention in the intelligent upgrading of enterprise logistics needs to grasp the strength. We should comprehensively consider the current situation of the intelligent upgrading of enterprise logistics and our own financial situation, and set up the amount of government subsidies and tax incentives suitable for enterprises and governments.