Abstract: The effect of fertilizer application strategy on nitrogen and dry-matter accumulation, grain yield and nitrogen utilization efficiency (NUE) of the ratoon rice crop and its first cropping rice was determined through designing 3 nitrogen applied proportion between basal-tiller dressing and panicle dressing 8∶2(N₁), 7∶3(N₂), 6∶4(N₃) in the first cropping rice season with a constant nitrogen supply at 225.00 kg·hm^-2 in the experiment. The results indicate that N accumulation under N₃ treatment is 9.26% and 3.54% higher at ripening stage of the first cropping rice than that under N₁ and N₂ treatments. Transportation of N from vegetative parts to panicle during grain-filling stage of the first cropping rice under N₃ is separately 21.47% and 6.76% higher than under N₁ and N₂ treatments. For the entire growth period, net dry-matter accumulation in rice under N₃ treatment increases by 5.10% and 4.78% compared with N₁ and N₂. For grain yield of the first cropping rice, N₃ treatment produces the highest (12 431 kg·hm^-2), which is significantly higher than that produced by N₁ and N₂. N utilization efficiency of N₃ treatment is as high 46.44%, 14.81% and 5.43% higher than that under N₁ and N₂. N agronomic efficiency in N₃ treatment is 20.66 kg·kg^-1, 14.97% and 12.34% higher than in N₁ and N₂. Furthermore, the results show that different nitrogen proportion between basal-tiller dressing and panicle dressing with a constant nitrogen supply (225.00 kg·hm^-2 N fertilizer) in the first cropping rice has no significant influence on the ratoon rice crop.