An ultrahigh-resolution mid-infrared (MIR) dual-comb spectroscopy (DCS) measurement device includes a pump unit, a microring resonator (MRR) unit, a modulation unit, a splitting unit, a testing unit, a signal detection unit, a power balance unit, a reference detection unit and a spectral analysis unit. The measurement method includes: adjusting the laser emitted by the pump unit to the MRR unit; adjusting the modulation unit and performing dual-frequency modulation; generating two sets of MIR optical frequency combs (OFCs) with different repetition rates and splitting the MIR OFCs into the test light and the reference light; performing photoelectric conversion on the test light and injecting the test light to the spectral analysis unit; performing photoelectric conversion on the reference light and injecting the reference light to the spectral analysis unit; and performing Fourier transformation and data processing on test results to obtain absorption spectrum of the to-be-tested sample.