In order to clarify the yield formation of winter wheat and nitrogen use efficiency under nitrogen fertilizer regulation and mulching measures，four treatments[i.e.Farmers’ fertilization(T1)，Formula fertilization by soil test(T2)，Formula fertilization by soil test plus ridge mulching-furrow sowing(T3)，Formula fertilization by soil test plus whole mulching-hole sowing(T4)]were conducted during 2017～2019 in the winter wheat growing region of dry lands in southern Shanxi province.The population dynamics，dry matter mass，yield and nitrogen use efficiency of winter wheat under the four treatments were studied.The results showed that:(1)Compared to T1 treatment，the nitrogen application was reduced by 23 % under T2 treatment.The yield increased by 2.4%，the nitrogen harvest index increased by 6.0%，the nitrogen physiological efficiency decreased by 3.6%，and the nitrogen partial productivity increased by 34.4%.There were no significant differences in the total stem(panicle)number and dry matter accumulation of winter wheat at the harvesting stage.(2)Compared to the T2 treatment，under the T3 and T4 treatment，the population structure of winter wheat increased by 5.1～16.8% and 14.3%～30.8%，the dry matter accumulation increased by 5.7%～21.8% and 9.3%～31.4%，the yield increased by 18.5% and 33.6%，the nitrogen harvest index increased by 3.2% and 3.6%，the nitrogen physiological efficiency decreased by 5.0% and 9.7%，the apparent recovery of nitrogen increased by 79.7% and 198.1%，and the partial productivity of nitrogen increased by 18.2% and 33.0%，respectively.Therefore，formula fertilization by soil test combined mulching，which could ensure the wheat yield and reduce the application amount of nitrogen fertilizer，should be recommended in southern Shanxi province.