Abstract: According to the principle of shearing deformation, the function of flow shearing ratio distribution formula and the formula of equivalent shearing ratio is posed out as well as the concept of pulsation shearing ratio for pipeline turbulent flow and calculation method. As the principle of equivalent of shear strength the simulating foundation of equivalent shear between laminar flow and turbulent flow in pipeline is proved. It is not accurate to regard pipe wall shear ratio of industrial pipeline as equivalent shear ratio which is used to simulate turbulent shear of pipeline. It is specially indicated that when Reynolds number is high, regarding pipe wall shear ratio as simulating test of equivalent shear ratio will extend the influence to pipe flow shear. The calculating and simulating methods in the article can provide more accurate and scientific foundation for pipeline design, operation and maintenance.