To investigate the regulatory effects of nitrogen application rate and density on dry matter accumulation，distribution，and yield formation of hybrid indica rice under bowl seedling machine transplanting conditions，a field experiment was conducted in Sansui county，Guizhou province in 2017—2018. The hybrid indica rice variety‘Cliangyou Huazhan’ was used as the experimental material，and a split plot design of two factors was adopted with nitrogen application rate(N)and transplanting density(D). The main plot treatment was D，and three density levels were set up(D1:216500 hole/hm²，D2:168400 hole/hm²，D3:126300 hole/hm²). The subzone treatment was N，with four different nitrogen application levels(N1:0 kg/hm²，N2:75 kg/hm²，N3:150 kg/hm²，and N4:225 kg/hm²). The results showed that as the nitrogen application rate increased，the yield，effective panicle(EP)，spikelet number per panicle(SNPP)，leaf area index(LAI)at each stage，dry matter accumulation(DMA)in late growth stage，panicle allocation rate(PAR)from jointing stage(JS)to heading stage(HS)，stem allocation rate from HS to maturity stage(MS)，and post panicle ratio(PPR)gradually increased，while the thousand grain weight(TGW)，seed setting rate(SSR)，stem allocation rate from JS to HS，PAR from HS to MS，stem sheath matter output rate(SSOR)，and stem sheath matter conversion rate(SSCR)，apparent output of stem and leaf matter(AOSL)and apparent output rate of stem and leaf matter(AORSL)gradually decreased. As the density decreased，the yield，EP，LAI at each stage，DMA at each stage，DMA at the early and middle stages，stem and leaf allocation rate from JS to HS，PAR from HS to MS，SSOR，SSCR，AOSL，and AORSL all gradually decreased，while the SNPP，SSR，heading rate，the PAR from JS to HS，the stem and leaf allocation rate from HS to MS，and the PPR gradually increased. In rice cultivation，the cultivation density and nitrogen application rate should be adjusted to the most reasonable level to achieve higher yield. Under the conditions of this experiment，the optimal combination for bowl mechanical-transplanting rice was a density of 212300 holes/hm²(row spacing of 33 cm×14.27 cm)，with a nitrogen application rate of 253.63 kg/hm²，and the maximum actual yield was 9647.66 kg/hm².