To adapt to rural and agricultural economic development, Jiangsu Province adjusted main task of comprehensive development of hilly and mountainous areas to supporting and promoting agricultural structural adjustment of hilly and mountainous areas and promoting increase of agricultural benefits and farmers’ income. Through typical survey, this paper made an objective evaluation of effect of agricultural comprehensive development of hilly and mountainous areas in Jiangsu Province from increasing farmers’ income. Results indicated that agricultural comprehensive development investment projects in Jiangsu hilly and mountainous areas are closely coupled with local agricultural production structure; financial funds promote social capital input to construction of economic forest, fruit and grass planting, and livestock raising. Through demonstration and guidance of farmers, it promoted adjustment of agricultural production structure and increased farmers’ income. Finally, it came up with pertinent policy recommendations.