Abstract: Straw returning to the filed can not only improve soil fertility, but also alleviate the imbalance of nitrogen, phosphorus and potassium, improve crop yield and quality, and reduce the cost of agricultural production. Rice straw is decomposed gradually by microorganisms in the soil, which can release nitrogen to the soil for rice growth. Nitrogen released from straw can be divided into expended nitrogen and nitrogen retained in soil. Expended nitrogen can be further divided into nitrogen absorbed by plant and lost nitrogen. 15N tracer technology is an effective means to study the nitrogen budget of farmland, by which we can accurately grasp the status of nitrogen utilization and residue, and analyze the nitrogen utilization efficiency of straw. Understanding the utilization rate of straw nitrogen is the premise of fertilization regulation and control. Heilongjiang Province still lacks the utilization rate of nitrogen in rice straw and the technical achievements of nitrogen regulation and control under straw returning conditions. In this paper, we take Qianjin Farm(132°17′E,47°34′N), Sanjiang Plain as test site and the albic soil as the test soil. we conduct a series of experiments during nitrogen regulation and control period including 15N straw labeling tracer test and straw returning nitrogen optimization test, the utilization rate of nitrogen in straw after rice straw returns to the albic soil is defined and the optimized application technology of nitrogen fertilizer after rice straw returns to the albic soil is summarized, so as to provide theoretical basis and technical guidance for optimized application of nitrogen fertilizer after straw returns to the field. The results showed that, according to 15N isotope tracer, the contribution rate of straw nitrogen in the albic soil to rice plant nitrogen accumulation was 6.49%~7.48%, 3.26%~4.16% to stem and leaf nitrogen accumulation, 8.67%~9.74% to seed; the total nitrogen use efficiency of straw was 6.51%~7.65% in the current year, and the adjustment of C/N ratio was beneficial to improving straw nitrogen utilization rate. Field experiments showed that the nitrogen application rate under straw returning was 10% lower than that under conventional nitrogen application for three consecutive years, and the field with good drainage had the effect of increasing yield, with the average yield increase by 6.17% for three years, and the yield with the reduction of nitrogen by more than 20% was low and unstable. Balanced and basal nitrogen reduction was suitable in nitrogen reduction period, and the yield was reduced significantly in case of fertilizer for tillering and panicle with nitrogen reduction; the field with poor drainage was not suitable for nitrogen reduction, otherwise, it led to yield reduction. There are differences in nitrogen regulation and control after straw returns to different kinds of soil. The corresponding measures for nitrogen management should be formulated according to soil conditions.