Ensuring farmers’ reasonable income from growing grain is the prerequisite for a solid foundation of food security. The specialized division of labor between operation and service expands the scope of grain growers to service subjects. The reasonable income of farmers that grow grain should be higher than the income reference standard of different management and service subjects. The land cost，material and service costs，labor costs of farmers growing grain are at a high level，which has a large space for cost reduction. Under the action of market mechanism，the new business entity has formed the triple income increasing logic of purchasing services，providing services and maintaining an appropriate scale. The interaction between small farmers and service subjects forms the efficiency increasing logic of agricultural production trusteeship management. In terms of economic accounting，the transformation from renting land for grain planting to trusteeship management of grain planting has changed the rent from cost into profit and promoted the restoration and standardized development of land circulation order. The main space to improve farmers’ income from growing grain is to reduce costs. The basic idea of constructing the income guarantee mechanism of grain planting is to ensure basic income by policy，as well as increase efficiency through operation and service support. It is also important to improve the mode of grain planting operation and service，cultivate new types of operation and service subjects，and promote the formation of an appropriate scale operation of grain planting with mutual adjustment and mutual promotion of land scale operation and service scale operation through the development of agricultural production trusteeship.