Abstract: The Communist Party’s sixteenth congress suggested that cities and the rural should plan as a whole. However, capital from the rural has been flowing to cities through several channels irrationally, which has limited the development of the rural. With the propelling of the market-mechanism, the capitals’ profit tendency makes the outflow of rural capital more serious. In order to change this situation, it needs to construct a rational system that will promote the capital flow between cities and the rural in a rational way. In fiscal, depend on the legislation and policy, it must be take some measures such as tax, investment, supplement, and transfer-offer so on to give more and take less in rural. In financial, it must be made to become an authentic financial organization for “San Nong”.