Appropriate field management of crop residues can help to enhance soil productivity and nutrient recycling, and to minimize greenhouse gas emission. In this paper, a 15N tracer pot experiment was installed to study the effect of incorporating corn stalk and stubble into black soil on the nitrogen transformation in soil-plant ecosystem. The results indicated that compared with single application of N fertilizer, incorporation of corn stalk and stubble could increase soil nitrogen content and enhance its availability, and increase soil microbial nitrogen content. It also promoted the transfer of nitrogen in corn into its kernel, so as to increase the nitrogen use efficiency. Simultaneously, it reduced the content of soil NO3(-)-N, and decreased the fertilizer nitrogen loss by 4.7-5.6%.