Formula 1 teams are currently discussing the possibility of further delaying the introduction of new technical regulations until 2023.
A sweeping set of new rules were set to be introduced for 2021 but have been delayed in an effort to reduce costs.
“We're talking about pushing back a further year the new regulations, because in my mind it would be totally irresponsible to have the burden of development costs in 2021,” Horner told BBC Sport.
“There seems to be reasonable agreement, but it needs ratifying by the FIA to push back those development costs into 2022 for introduction in the '23 season.
“The most important thing we need now is stability, because the one thing we know is that whenever you introduce change you introduce cost, and stability right now and locking down as much of the car as possible is the most responsible way to drive those cost drivers down.”
While the Technical Regulations are set to be delayed, other aspects of the 2021 regulartory set will be implemented as planned.
That includes Financial Regulations for the first time in the sport's history.
Teams will be limited to $175 million, with a number of exceptions, as the sport looks to reduce the gap between the front and back of the grid.
“The cap is a ceiling. It is almost secondary as far as I'm concerned, it is reducing the cost in order to go racing,” Horner said.