Abstract: A model describing the dynamic change of the major factors influencing phosphorus use efficiency was established based on a number of field experiments and soil and plant analysis Thus the interrelationship among these factors could be dynamically defined The results showed that the larger the amount of phosphorus applied, the lower the phosphorus use efficiency; the higher the level of soil available phosphorus, the lower the phosphorus use efficiency Phosphorus use efficiency can attain a higher the level only when phosphorus is applied in balance with nitrogen and potassium