Through the investigation of the history and current situation of the equalization of urban and rural basic education services in Shantou City, it is found that the equalization of urban and rural basic education services is not only affected by the investment of financial resources. The government's concern about public service matters, the distribution of permanent residents and the distribution of public service resources all affect to some extent the equalization of public services. On the basis of clarifying the above factors, this paper summarizes the impact mechanism of the equalization of basic public services. In general, government preferences and objective resource constraints work together to form institutional mechanisms that affect the supply of public services and their equalization. Therefore, to raise the level of equalization of basic public services needs to be given priority from the beginning of the government's public policy agenda. Secondly, the mobilization of financial funds should be ensured. Then the distribution of objective resources needs to be rationally allocated to form a good match between population and resource distribution. From the system and mechanism level can effectively promote the level of equalization of basic public services significantly improved