从弹性波理论和广义虎克定理出发，经过简化导出了容易求解的、与实际地层比较接近的横向各向同性介质的标量波动方程，用差分的形式对方程进行了逆时求解，并给出了差分方程的稳定性条件。在参考前人研究成果的基础上，为方程加入了吸收边界条件。在偏移中，用解程函方程的方法对地下成像点进行了确认。最后介绍了用该方法对正演数据和实际地震资料进行处理所取得的效果。

According to elastic theory and generalized Hooke’s Law, the scalar wave equation in isotropic media is deduced. The solution of the equation is given by the difference. Author gives the stability condition of the difference equation. Referring to the previous research results, the absorbing boundary condition is injected. During the migration, the underground images is identified by using the eikonal equation solution. At last, author uses this method to process the seismic forward data and real seismic data.