The invention discloses a regulating agent capable of enhancing the sweet aroma of tobacco leaves. The regulating agent is prepared from the following raw materials in parts by weight: 2.00-3.32 parts of L-aspartic acid, 2.32-3.88 parts of L-histidine, 0.46-0.69 part of L-proline, 0.52-0.77 part of L-isoleucine, 2.13-3.46 parts of potassium hydroxide, and 2.50-3.50 parts of sucrose ester. The invention further provides a method for processing the tobacco leaves by adopting the regulating agent capable of enhancing the sweet aroma of the tobacco leaves. The method comprises the steps of preparation of regulating agent stock solution, pretreatment on the tobacco leaves, baking of the tobacco leaves, and the like. According to the method provided by the invention, after L-aspartic acid, L-histidine, L-proline and L-isoleucine have cation exchange reaction with potassium hydroxide, amino acid potassium salt is formed, and the solubility of the amino acid potassium salt is relatively high, so that the problem that the solubility of amino acid is relatively low is effectively improved, further, the absorption by the tobacco leaves is facilitated, the occurrence of Maillard reaction is promoted, the number of the products of the Maillard reaction greatly increases, therefore, the sweet aroma of the tobacco leaves is effectively enhanced, and the fluctuation of product quality caused by environmental deviation is reduced.