The effects and application techniques of slow and controlled release nitrogen fertilizer on rice in cold black soil are not very clear. A 3-year experimental study was conducted by using the method of location test. Five treatments were set up，including no nitrogen application(CK)，all common nitrogen one-time base application(BU100%B)，all slow and controlled release nitrogen one-time base application(CRU100%B)，farmers’ practice(FP)and 60% slow and controlled release nitrogen fertilizer and 40% common nitrogen fertilizer mixed one-time base application(MBC). The differences in rice yield，benefit，nitrogen uptake and utilization，and soil inorganic nitrogen accumulation and distribution in soil profiles were determined. The results showed that compared with CK，the yield，benefit，nitrogen use efficiency and soil inorganic nitrogen accumulation in soil profile were significantly increased by introgen application. MBC treatment had the best effect on yield，benefit，nitrogen use efficiency and reducing soil inorganic nitrogen accumulation. Compared with FP treatment，MBC treatment increased rice yield by 6.2%，economic benefit by 17.7%，nitrogen use efficiency by 16.9% and nitrogen agronomic efficiency by 16.4%，with significant differences(P<0.05). Application of slow and controlled release nitrogen reduced the accumulation of soil inorganic nitrogen in the 0-90 cm profile. Compared with FP treatment，the accumulation of soil inorganic nitrogen in MBC was reduced by 7.9%，and CRU100%B was 10.7% lower than that of BU100%B，on average(P<0.05). The distribution of soil inorganic nitrogen in soil profile decreased gradually from top to bottom，and the soil layers of 0-30，30-60 and 60-90 cm accounted for 38.3%-54.6%，28.8%-35.7% and 14.0%-26.1% of the total soil inorganic nitrogen accumulation，respectively. Application of slow and controlled release nitrogen fertilizer increased the accumulation of soil inorganic nitrogen in the upper soil profile(0-30 cm)and decreased the accumulation of soil inorganic nitrogen in the deep soil profile(60-90 cm). Compared with FP treatment，soil inorganic nitrogen of MBC treatment increased by 12.4% in 0-30 cm profile，and decreased by 19.7% in 60-90 cm profile，on average. In conclusion，application of slow and controlled release urea can improve nitrogen use efficiency，increase rice yield and benefit，reduce soil inorganic nitrogen residue in deep soil profile，and reduce the environmental risk of nitrogen leaching.