Abstract: Based on the inclusive financial system, for the development of new rural financial system, and better for the “three rural”for the poor and low-income people to provide financial services, rural banks emerge as the times require.Since the establishment of rural banks, the scale and coverage unceasingly expand. However, some problems still exist in the coverage density, service coverage, and target customer coverage. G -P -S model combines rural banks own characteristics, operating environment, analyzes the financial services guarantee, financial service providers and financial services substantiality, use length, breadth, depth of three dimensional perspectives of the service to seek rationalize coverage, thus to meet the financial needs of the poor.