Objective To build the theoretical system model and research assessment indicators for equalization of basic medical and health services of both urban and rural residents.This aims at providing a theoretical and empirical basis for advancing basic medical health system covering rural and urban residents.Methods Literature research and Delphi expert consultation are used to build the indicator model and structure.The extremal standard method,health resources sharing by geography method,Gini coefficient method and other statistical analysis were used for an empirical analysis and test in an eastern provincial capital city.Results The indicator system comprises three dimensions of opportunity,process and result,as well as seven second-level indicators of health financing,resource allocation,accessibility etc.and twenty-seven third-level indicators.The grand mean value of the urban and rural regional indicators for H city in 2010 was calculated as 63.53,while the mean values for urban and rural were 74.75 and 45.58 respectively.Conclusion The assessment indicators focus on three combinations:basic public health services and basic medical services,service supply and demand,as well as the number and quality of services.This approach can help with the assessment of equalization of basic medical and health service for urban and rural areas and policy making.