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。

摘要： 现实国情决定了中国注定成为财政转移支付大国。这要求我国财政转移支付的结构和形式必将进行深层次的改革和完善，尤其是理当基于国家财政均衡体系建设顺时实行横向财政转移支付。毋容置疑，对口支援就是中国特色横向财政转移支付雏形，尽管体现了社会主义制度的优势，但其缺陷仍十分明显。应该基于国家财政均衡体系建设的需要，将我国的对口支援进行归并、划转、改造：一部分归并到横向财政转移支付归属于国家财政均衡体系，一部分划转到市场体系，一部分进行功能再造归属于国家应急动员体系。本文创新性研究了我国财政均衡机制建设的必要性、可行性、实现机制、推进路径等问题。