Through the analysis of the benefits and costs of smoking，by Using the Subjective Expected Utility Model and Loss Expectancy Method as a measure of the benefits and costs of smoking，we studied several factors influencing smoking behavior and put forward the relevant recommendations. We found that due to the benefits and costs of smoking are inconsistent in time, which makes people tend not to rationally weigh the benefits and costs of smoking, that is to say, people also overestimate the effectiveness of smoking and underestimate the damage caused by smoking, all this makes it difficult to implement tobacco control. Accordingly, this article provides recommendations for reducing and controlling smoking behavior in terms of reducing smoking effectiveness and increasing smoking loss. Only from the benefits and costs of both common force, the cause of our country’’s tobacco can be sustained progress.