Vision-Language Models (VLMs), pre-trained on large-scale datasets, have shown impressive performance in various visual recognition tasks. This advancement paves the way for notable performance in Zero-Shot Egocentric Action Recognition (ZS-EAR). Typically, VLMs handle ZS-EAR as a global video-text matching task, which often leads to suboptimal alignment of vision and linguistic knowledge. We propose a refined approach for ZS-EAR using VLMs, emphasizing fine-grained concept-description alignment that capitalizes on the rich semantic and contextual details in egocentric videos. In this paper, we introduce GPT4Ego, a straightforward yet remarkably potent VLM framework for ZS-EAR, designed to enhance the fine-grained alignment of concept and description between vision and language. Extensive experiments demonstrate GPT4Ego significantly outperforms existing VLMs on three large-scale egocentric video benchmarks, i.e., EPIC-KITCHENS-100 (33.2%, +9.4%), EGTEA (39.6%, +5.5%), and CharadesEgo (31.5%, +2.6%).