With the continuous progress of the rural financial system reform, there is a difference in the development process in microfinance corporation, and the target offset problem is rather common. By analyzing the basic situation from the regional distribution, the registered capital, the paid-in capital and loans, we can draw the conclusion that microfinance corporation can improve the level of financial services in rural areas. However, some factors such as error in the motivation for the establishment of institutions, system design flaws, lack of a unified national evaluation system, financial regulatory framework varies, inadequate internal control mechanism have contributed to the development of deviation in the process of development of microfinance corporation. And the development of deviation includes irrational, agriculture target offset, too commercial and frequent irregular operations. Therefore, we should clear legal status, layout reasonably, increase fiscal policy support, strengthen internal control system, and improve the regulatory system, so as to promote the healthy development of microfinance corporation.