It is necessary for electric power company to make a reasonable plan for improving the reliability index of the system when considering the efficiency of investment. The importance of different user will lead to different the economic loss and will influence the result of the reliability assessment of distribution system. This paper proposes a model of different user from subjective and objective aspect using analytic hierarchy process. This model established the relationship between the reliability benefit and the improvement of the reliability considering users in different areas and make a reliability plan from the perspective of cost-benefit. A real practical distribution networks is used to calculate and analyze the reliability of the system. The results verified the validity, effectiveness and practicability of the proposed model. the proposed method can be used to develop the scientific and rational planning for electric power company.