Abstract: China is destined to be a large fiscal transferring payment country by its actual situation. Therefore, we need an in-depth reform and improvement in our fiscal transferring payment structure, especially that the Especially when it is implemented for fiscal transferring payment with Chinese characteristics based on national fiscal balance. Undoubtedly, counterpart aid is the rudiment of the horizon fiscal transferring payment with Chinese characteristics. Although it reviews the advantage of socialism, there are still some obvious flaws. Based on the demand of the construction of the national fiscal balanced system, we need to merge，transfer and recreate Chinese counterpart aid. Some can be merged into the horizon fiscal transferring payment which belongs to the national fiscal balanced system, some can be transferred to market system, and some can be functionally recreated to national emergency mobilization system. This article creatively researches on necessity, feasibility, implementation mechanism， improvement path, etc. of our fiscal balanced mechanism construction。