Provincial trade could lead to the unequal unfairness Phenomenon of economic benefits and environmental costs in the transfer of virtual water between provinces in China, in order to promote the coordinated development between regions, it is necessary to balance the interests of resources and environment among subjects through cross regional ecological compensation. According to the theory of regional ecological compensation, if the development of one region occupies the ecological resources of other regions, it is reasonable the occupied area shall be compensated for the ecological resources of the occupied part. This study is based on the fairness principle of "who benefits, who bears", this study constructs the fair allocation model of China’s provincial virtual water to derive the water resources occupation under the principle of fair sharing responsibility. On this basis, this study constructs the cross regional virtual water ecological compensation model, and perfects the cross provincial virtual water ecological compensation mechanism in China.