Different proportions of nitrogen and potassium amounts were studied to see how they affect nitrogen absorption and utilization in direct-seeded rice. The results showed that the highest nitrogen accumulation and utilization occurred with a specific combination of nitrogen and potassium levels. Increasing nitrogen and potassium amounts before the panicle differentiation stage helped raise nitrogen accumulation. The distribution of nitrogen in different parts of the plant changed with varying levels of potassium fertilizer. Enzyme activities related to nitrogen metabolism increased with nitrogen fertilization, and the best coordination for direct-seeded rice cultivation was found with specific nitrogen and potassium levels.