Based on the reality of the Chinese government’s promotion of the integration of urban and rural compulsory education, this paper proposes the concept of the compulsory education resource allocation Gini coefficient and comprehensive balance of compulsory education resource allocation and defined that the balance of compulsory education resource allocation can be reflected through the comprehensive equilibrium of compulsory education resource allocation. This paper proposes a compulsory education resource allocation balance measurement index system of two parts, which are a mandatory indicator system and a control index system, with the former being the minimum standard that must be met. Based on the PSR theory, a control index system consisting of 3 dimensions and 12 indicators is constructed from three aspects: pressure, state, and corresponding dimensions. This paper proposes a method of measuring the Gini coefficient of compulsory education resource allocation and the allocation balance of compulsory education resources, and verifying the feasibility of theoretical research through cases.