In order to solve the global problem of bridge head jumping caused by the insufficient compaction of the roadbed in the transition section of highways and bridges, a desulfurization gypsum–fly ash flowable lightweight soil without vibration, capable of self-compaction, low bulk density, and economic and environmental protection, has been developed. This study selected low-grade cement, industrial waste (fly ash and desulfurization gypsum), and Yellow River silt as the raw materials for the design of the mix ratio of a desulfurization gypsum–fly ash flow-state lightweight soil mix. Through multiple indoor experiments, the influence of cement content, silt content, and the fly ash/desulfurization gypsum quality ratio on its fluidity and mechanical properties was systematically studied. The stress–strain relationship under uniaxial compression was analyzed and the strength formation mechanism was revealed through scanning electron microscopy (SEM). The results show that the mechanical properties of the prepared desulfurization gypsum–fly ash flowable lightweight soil meet the engineering requirements. Increasing both the cement and fly ash content results in the decreased fluidity of the desulfurization gypsum and fluidized fly ash. However, as the mass ratio of fly ash to desulfurization gypsum increases, the fluidity reaches its maximum when the mass ratio of fly ash to desulfurization gypsum is 2:1. Based on the stress–strain relationship test results, a uniaxial compressive constitutive model of the desulfurization gypsum–fly ash flowable lightweight soil was proposed. The model was fitted and analyzed with the test results, and the correlation was greater than 0.96. The high degree of agreement showed that desulfurization gypsum can promote the disintegration of fly ash, thereby increasing the specific surface area. This provides more contact points, promotes the hardening process, and enhances the interlocking force between particles and the formation of cementitious substances, further enhancing strength.