A plot experiment with different N rates (135 kg/hm2 and 105 kg/ hm2) was designed to study the effects of panicle N fertilizer ratio on absorbability of rice root in cold area．The results showed that the root bleeding and soluble sugar content of root in the 15% panicle N under high N level (135 kg/ hm2) was lower and in the treatment of 35% under middle N level (105 kg/ hm2) was higher at each period. Under the same N level, compared with 15% panicle fertilizer, the root bleeding of 35% panicle fertilizer were significantly increased at panicle initiation. At the same time, the soluble sugar content of rice root at panicle initiation stage and 20 days after heading were improved by 14.0% and 35.1% (p<0.05) respectively．Compared with 15% panicle fertilizer treatment, 35% panicle fertilizer treatment significantly increased total N uptake rate, N recovery efficiency, agronomic efficiency and partial factor productivity by 11.1% - 15.6%, 20% - 43%, 37.5% - 38.5% and 12.6% - 20.8% (p<0.05), respectively, and increased average yield by 12.3% - 12.7% (p<0.05) as well. The results suggested that the increase of soluble sugar rate of rice root and root bleeding improved N uptake and N use efficiency by improving the concert of rice root C and N metabolism.