Abstract: Nitrogen use efficiency (NUE) has received worldwide concern in the sphere of agronomic science and environmental science, and it is fundamentally important for evaluating N utilization status and optimizing N fertilization management in cultivated lands. In recent years, in consideration of low values and great variations of NUE in China’s cultivated lands, some scholars have discussed on the traditional concept and calculating method of NUE, and also have proposed some substituted NUE calculating methods. In this paper, we summarized some disadvantages of both conventional concept and calculating method of NUE, i.e. the subtraction method and the ^15N labeling method. Furthermore, we particularly introduced several substituted NUE calculation methods and discussed research directions in the future. In summary, we strongly suggested the establishment of a comprehensive evaluation index system of N utilization in good accordance with the current agricultural production status in China, based on a correct understanding of the dialectical relationships among N application rate, crop yield, N utilization and N loss.