Horner: Bulls followed cost reduction rules
Horner claims talks by the Formula One Teams Association (FOTA) aimed at introducing a cap on team budgets are "heading in the right direction."
Similar talks in 2009 led to a major dispute between the teams and the FIA, which wanted a £40million budget cap, and instead fairly limited restrictions, known as the resource restriction agreement (RRA), were introduced, covering such things as staff numbers and testing time.
However, Ferrari still managed to spend £248million last season under those rules.
Horner now hopes the current talks will lead to a more comprehensive system.
"We agree with restricting activity but don't cherry pick," he told The Observer.
"Let's do a transparent once-and-for-all deal with this."
He also wants a system with proper checks in place, rather than a model of self-policing which can lead to infighting.
"The other major problem Red Bull Racing had with the RRA was that (other teams) wanted to introduce a penalty which just encourages infighting," he said.
"The little teams see an opportunity to make some income and you end up with a situation of whistle-blowing.
"You can see it at the moment, it is putting the teams against each other which is not what FOTA was supposed to do."
Horner's own team are facing claims they overspent in 2010 as Sebastian Vettel won the Drivers' crown and Red Bull took the Constructors' title, but the team principal insisted they "completely adhered to the RRA".
"Red Bull Racing had their cheapest ever year in Formula One last year in terms of their net spend and that will diminish further this year," he said.
"The RRA saved us a lot of money." Planet F1