本文通过对庆阳地区农机作业的详实调查,结合当地的实际,从理论上分析了该地区农机作业的成本及利润构成,提出了天水-15、工农-12、上海-50、铁牛-55、东方红-802等主要代表机型耕地、播种、收割、碾场、镇压等主要作业项目的收费参考标准,为农机管理部门和物价部门在社会主义市场经济条件下对农机化进行必要的客观调控和微观引导提供了较为科学的理论依据。 Based on the detailed investigation of farm machinery operation in Qingyang area and the local actuality, this paper analyzed the cost and profit structure of farm machinery operation in this area theoretically, and put forward the suggestions of the construction of Tianshui -15, worker-peasant -12, Shanghai -50, , Dongfanghong -802 and other major representative models of cultivated land, sowing, harvesting, crushing, repression and other major homework items fee reference standards for agricultural machinery departments and price departments in the socialist market economy under the conditions necessary for agricultural mechanization Regulatory and micro-guidance provides a more scientific theoretical basis.