Abstract: Different from the traditional leading type of our government, fiscal cooperation needs to be introduced into the top-storey design of the cooperative governance environment. Therefore, for the fragmentation of funds of the cooperative governance environment, the logic of fiscal cooperation, on one hand, generates from reality logic: the gap of the revenue and expenditure, shortage of total investment and irrational investment structure, on the other hand, generates from theoretical Logic: externality, publicity and periodicity of the ecological environment. Based on the view of the financial cooperation，it puts forward to establish the cooperative system of budget, revenue and expenditure, introduce the horizontal transfer payment and perfect the multi-sources for the capital, play a synergetic governance of social integration advantages of resources，to achieve synergy effect．