Regional carbon budget and ecological compensation are core fields under the background of climate change. Evaluating carbon budget and constructing the horizontal carbon compensation pattern based on county-level have great practical significance to promote the regional coordinated low- carbon development. This paper established the research framework and estimation model for regional carbon compensation, and the carbon compensation value of Henan Province was preliminarily analyzed at the county-level based on the carbon budget estimation. The main conclusions are as follows: 1) There was obvious spatial variation of carbon budget and the carbon intensity in Henan Province. Generally, in 2009, the carbon absorption intensity in the main grain producing area in southeast plain of Henan Province is much higher than other regions, while the carbon emission intensity of gradually decreased from municipal district to surrounding counties. 2) There was remarkable spatial difference on carbon compensation rate. In general, the more advanced the economy, the greater industrial energy consumption and the higher per capital GDP, the lower carbon compensation rate, and vice versa. 3) According to the spatial difference of carbon compensation rate, Henan Province could be divided into three types of region: the payment regions, the compensation regions and the relative equilibrious regions. Most of the payment regions are the areas with high level of economic development in Henan Province, while the compensation regions are mainly located in the relatively backward northwestern mountain areas and the eastern main food production plain areas of Henan Province. Besides the above two types, the other counties of Henan Province were the relative equilibrious area. 4) In order to achieve the equitable development of Henan Province, it is needed to establish the government guided carbon compensation system, promote the carbon compensation by taking the carbon as the link among difference counties, build county- level carbon emission quota system and the low-carbon restricted development plan of main functional areas based on the carbon budget estimation, and implement the low- carbon- oriented regional differentiation assessment mechanism. The above countermeasures will have great significance for the regional equitable and coordinated low- carbon development under the background of global climate change.