Abstract: To investigate the effects of phosphorus bacterial fertilizer on phosphorus absorption and utilization rate of flue-cured tobacco, Yunyan 87 was used as experiment variety in a two-factor randomized block design experiment of phosphorus bacterial fertilizer(0, 75 kg/ha) and phosphate fertilizer(0, 1250 kg/ha) to analyze the changes of rhizosphere soil available phosphorus, microorganism, root vigor, dry matter accumulation and different organs' phosphorus absorption of flue-cured tobacco. The results showed that: phosphorus bacterial fertilizer with phosphate fertilizer (1) can significantly improve the content of available P in the rhizosphere soil of flue-cured tobacco. (2) can significantly increase culturable bacteria quantity in the rhizosphere soil of flue-cured tobacco. (3) can increase microorganisms AWCD in the rhizosphere soil of flue-cured tobacco, and significantly improve the utilization of carbohydrate, amino acid and amine carbon sources by soil microorganisms, change the characteristics of carbon source metabolism in microbial community. (4) can significantly increase root vigor of flue-cured tobacco, and can also promote the accumulation of dry matter and the absorption of phosphorus, the utilization rate of phosphate fertilizer significantly increased by 4.89%.