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 crop straw comprehensive utilization on farmers’ income. The results showed that the crop straw comprehensive utilization behavior had a significant positive effect on farmer’ income, and the mediating effect analysis indicated that farmers who participate in agricultural machinery service organizations are more conducive to the income-generating effect of the crop straw comprehensive utilization behavior. 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 crop straw comprehensive utilization 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.