Based on the modified potential energy functional,a flat rectangular thin shell leementGCR 24 with simple formulation is developed by using the approach of generalized conformingelement.The element has 24 degrees of freedom. As being a limiting-conforming element,itsconvergence is guaranteed. In addition,there is no membrane locking within the element.Thenumerical test problems reported in this paper demonstrate that the performance of proposed flatrectangular shell element is excellent.