为了提高会计人员的客观性,现代企业都在企业内部作出了管理和调整对于会计人员客观处理问题的意识而言,它是指财务管理过程中的会计人员应该始终保持独立,客观和公正,通过客观的会计,监督,反应来处理其财务信息。在本文中笔者就对如何提高会计人员客观处理问题的意识进行探讨,旨在为我国会计事业发展提供有价值的意见和建议。 In order to improve the objectivity of accountants, modern enterprises have made the management and adjustment within the enterprise for the accounting staff to objectively solve the problem of consciousness, it means that the financial management process accounting personnel should always be independent, objective and fair, through Objective accounting, supervision, response to deal with their financial information. In this paper, the author discusses how to improve the accounting staff to deal with the problem objectively, aiming to provide valuable opinions and suggestions for the development of accounting in our country.