To explore the optimal treatment process of plant nutrient solution and biochar obtained from tobacco stem treated with near-critical water (NCW), an orthogonal test design was used to investigate the effects of different factors (solid-liquid ratio, temperature, and reaction time) on the liquefaction rate, biochar yield, gasification rate and nutrient content in the liquid phase. The article analyzed the optimum process conditions of tobacco stems with near-critical water by using the combined analysis of extreme difference, variance analysis and affiliation function. The results showed that: ①The optimal treatment combination of NCW liquefaction tobacco stem was the material-liquid ratio 1∶14, 180℃ and 15min. The conditions with the highest biochar yield and the lowest gasification rate were the liquid ratio 1∶4, 180℃ and 15min. ②The optimal treatment conditions for the content of organic matter, total nitrogen, phosphorus, kalium, medium and trace elements in the liquid were 1∶4, 180℃ and 15min, respectively. ③Combined with the process optimization target and the quality of plant nutrient solution, T9 was the optimal treatment. Under this treatment, the liquefaction rate of tobacco stem was 51.8%, the biochar yield was 31.8%, and the comprehensive utilization rate was 83.6%. The organic matter content of the plant nutrient solution was (63.1±1.2)g/L, the total content of nitrogen, phosphorus and potassium (N + P2O5 + K2O) was (5.748±0.017)g/L, and the content of medium trace element was (101.0±3.2)mg/L, which met the relevant enterprise standards and could be used as plant nutrient solution.