Abstract: China's agricultural production produces a large amount of corn straw every year． At present, although a variety of utilization methods of corn straw have been developed, there are still many problems in practice． Many farmers burn passively on site, which brings great harm． According to demand and production practice of straw treatment, it is of great value to explore treatment methods of corn straw and turn waste into treasure． Taking a company in Qiqihar City as an example, using TRIZ theory, using physical contradiction analysis method, "material and field" model analysis method, villain method, technical contradiction analysis method and cutting method, contradictions and focus points in process of corn comprehensive utilization were analyzed and put into practice, providing a new idea for treatment of corn straw in China． Main conclusions were as follows: encourage companies with strength to build branches in corn straw production areas, pay attention to application innovation, explore local market and extend industrial chain, provide products and services in line with farmers' interests by centering on farmers．