This study aimed to study the differences of wheat yield, light energy and nitrogen use efficiency between high-yield and medium-yield wheat fields, so as to provide a theoretical basis for reducing the difference of yield and resource use efficiency and realizing high-yield and high-efficiency production of wheat. Two wheat fields with high and medium yield were selected, and their annual wheat yield was about 9 000 kg/hm² and 7 500 kg/hm² respectively. The wheat variety Yannong 1212 was used as test material to analyze the difference of light and nitrogen utilization in wheat field at different yield levels. The results showed that the nitrogen accumulation in the high-yield field was 6.65%~11.25% higher than those in the medium-yield field at jointing, flowering and maturity stages, the nitrogen transport to grain before flowering was 11.60 kg/hm² higher than that in the middle field, and the nitrogen assimilation after flowering was 21.99 kg/hm² higher than that in the middle field. From 14 to 28 days after anthesis, the activities of nitrogen metabolic enzymes in flag leaves in high-yield fields were significantly higher than those in medium-yield fields. The apparent surplus and deficit of soil nitrogen in high-yield field decreased by 48.61% compared with that in medium-yield field. The leaf area index and SPAD value of flag leaf in high-yield fields were 6.89%~34.56% and 8.45%~27.32% higher than those in mediun-yield fields at flowering and 7~28 days after flowering, respectively. At flowering stage and 7~28 days after flowering, the interception rate and amount of solar energy available radiation in high-yield fields were 3.92%~7.70% and 3.97%~7.85% higher than those in medium-yield fields. The grain yield of high-yield field was 26.71% higher than that of medium-yield field, and the light energy utilization rate and nitrogen utilization rate were 17.39% and 19.50% higher respectively. To sum up, the interception rate of effective light energy radiation in canopy and the transport of nitrogen stored in vegetative organs to grains are high in high-yield fields after wheat flowering, which improves the accumulation of nitrogen in grains at maturity, thus improving the yield, light energy utilization and nitrogen utilization, reducing the apparent nitrogen surplus and deficit in soil and reducing nitrogen loss.