To explore the potential of nitrogen (N) fertilizer management in regulating phosphorus (P) nutrition of oil flax, two soil culture experiments were used, and the response of P accumulation and utilization of oil flax to N fertilizer amount, application period and ratio was studied. The results showed that N application significantly increased P accumulation in plants. Compared with no N fertilizer, 0.1 g N/kg soil and 0.2 g N/kg soil, all applied as basal fertilizer, increased P accumulation in mature plants by 24.83% and 34.23%, respectively. When N fertilizer of 0.2 g N/kg soil was set in the following five application modes: 100% basal fertilizer (F1), 2/3 basal fertilizer + 1/3 top dressing in budding period (F2), 1/2 basal fertilizer + 1/2 top dressing in budding period (F3), 1/6 basal fertilizer + 5/6 top dressing in fir-shaped period (F4), 1/6 basal fertilizer + 1/3 top dressing in fir-shaped period + 1/2 top dressing in budding period (F5), P accumulation in oil flax plants of F2, F3, F4 and F5 increased by 14.17%-32.60% (fir-shaped period), 9.32%-66.20% (budding period), 20.47%-36.35% (green fruit period) and 4.65%-31.04% (mature period), respectively, compared with that of F1, and the increasing range was in the order of F2, F3, F4 and F5. The N application mode of basal fertilizer combined with topdressing, accompanied by basal fertilizer ratio ≤1/2, effectively promoted P absorption, and the synergy effect of F3, F4 and F5 on P accumulation increased sequentially. N application synergistically improved P absorption efficiency and P fertilizer partial factor productivity. Compared with F1, F2, F3 and F4, F5 increased plant dry matter accumulation and grain yield by 7.89%-22.02% and 9.59%-26.71%, respectively, and improved P absorption efficiency and P fertilizer partial factor productivity by 10.58%-31.04%, and increased phosphorus absorption efficiency and phosphorus partial productivity by 10.58%-31.04% and 9.59%-26.71%, respectively, reduced P dry matter production efficiency by 2.42%-7.43%. The synergy effect existed in the absorption of N and P, and the greater the N fertilizer amount within a certain range, the greater the effect was. For the same amount of N fertilizer, basal fertilizer combined with topdressing played a better role in assisting P absorption than all N was used as basal fertilizer. N fertilizer of basal application less than 1/2 with top dressing of about 1/2 in budding period is a better N fertilizer management mode, which could not only promote oil flax growth, but also improve P absorption and P fertilizer partial factor productivity. However, this way could result in a lower P use efficiency for both dry matter production and grain yield.