Nitrogen is the basis for the formation of rice yield and quality, and is also the most needed element during the growth process of rice. The large use of nitrogen fertilizer can guarantee rice yield and maintain national food security, but also cause problems such as low utilization rate of resources, rice quality decline and environmental pollution. In this paper, the physiological basis of carbon and nitrogen in rice yield and quality and the response mechanism of nitrogen fertilizer were reviewed, and the methods of quantitative fertilization and formula fertilization were used to improve the nitrogen use efficiency of rice and reduce the environmental pollution on the basis of high yield and good quality, in order to provide reference for the theory of high yield and good quality cultivation of rice.