Balancing urban and rural comprehensive reform is the major reform and developmental strategy of China. On the basis of the concept and theory of balancing rural and urban reform, the two national pilot cities Chengdu, Chongqing and several provincial pilot cities including Ningbo, Yangzhou, Shaoxing and Zigong are compared. The experiences and connotation of balancing urban and rural areas are concluded from the following four aspects. Firstly, scientific plan is a prerequisite; secondly, promoting three collections' is the core; thirdly, developing people's livelihood is the basis; fourthly, organization security is the key.