When the resistivity of the AZO conductive layer is within the MCP resistance requirement, the interval of the Zn content is very narrow (70–73%) and difficult to control. Aiming at the characteristics of the AZO conductive layer on the microchannel plate, an algorithm is designed to adjust the ratio of the conductive material ZnO and the high resistance material Al2O3. We put forward the concept of the working resistance of the MCP (i.e., the resistance during the electron avalanche in the microchannel). The working resistance of AZO-ALD-MCP (Al2O3/ZnO atomic layer deposition microchannel plate) was measured for the first time by the MCP resistance test system. In comparison with the conventional MCP, we found that the resistance of AZO-ALD-MCP in working state and non-working state is very different, and as the voltage increases, the working resistance significantly decreases. Therefore, we proposed a set of analytical methods for the conductive layer. We also proposed to adjust the ratio of the conductive material of the ALD-MCP conductive layer to the high-resistance material under the working resistance condition, and successfully prepared high-gain AZO-ALD-MCP. This design opens the way for finding better materials for the conductive layer of ALD-MCP to improve the performance of MCP.