An experiment was carried on the effects of nitrogen management on yield and fertilizer use efficiency of machine-transplanted rice. The results showed that the most suitable nitrogen application in basal fertilizer：first tillering fertilizer：second tillering fertilizer：panicle fertilizer is 30∶10∶（10 or 20）∶（50 or 40）at nitrogen level of 300 kg/hm2. Compared to the control, it can make the yield increase of 7.21% and 4.62%, benefit increase of 7.97% and 5.12%, nitrogen use efficiency increase of 41.7% and 22.4%, agronomic nitrogen efficiency increase of 7.3% and 4.6%, partial nitrogen productivity increase of 21.1% and 13.5%. The trends in paddy soil and fluvio-aquic soil were similar.