Abstract: Based on the research data of 496 farmers, the OLS model and the mediation effect model were used to test the effect of the comprehensive utilization of crop straw on farmers’ income. The results show that the comprehensive utilization behavior of crop straw has a significant positive effect on farmer’ income, and the mediating effect analysis indicates that farmers who participate in agricultural machinery service organizations are more conducive to the income-generating effect of the comprehensive utilization behavior of crop straw. Heterogeneity analysis found that the scale of operation, the degree of leveling of cultivated land, and the level of income would affect the income-generating effect of the comprehensive utilization of crop straw from different degrees. Accordingly, it is recommended to improve the level of capital endowment of farmers, optimize the synergistic effect between capital endowment, improve the policy support system, optimize the subsidy method, innovate the form of agricultural machinery service organization, and expand the field of agricultural machinery service.