The invention discloses a reversed-order SBR (Sequencing Batch Reactor) water processing device and method for enhanced nitrogen removal and belongs of the field of activated sludge sewage processing. The device comprises a reversed-order SBR pool, a water inlet pipe, a water outlet pipe, an air inlet pipe and an aeration head, wherein the reversed-order SBR pool can carry out anoxia denitrification denitrification, anaerobic phosphorus release, aerobic denitrification and aerobic phosphorus uptake reaction; the water inlet pipe is connected with a water inlet pump; the inlet of the air inlet pipe is connected with an air blower; the outlet of the air inlet pipe is connected with the aeration head; a submerged stirrer, a dissolved oxygen (DO) sensor, an oxidation-reduction potential (ORP) sensor and a pH sensor are arranged in the reversed-order SBR pool are arranged in the SBR pool for monitoring on line; and the meters are respectively connected with a PLC (Programmable Logic Controller). On the basis of the traditional SBR reaction pool, the reversed-order SBR water processing device has the advantages that a water inlet mode is improved and a water inlet time sequence and water inlet duration of working procedures, such as stirring, aeration, precipitation, water cecantation and the like are adjusted, so that the denitrification efficiency of the reversed-order SBR technology is higher, the use ratio of the raw water carbon source is bigger, the processing effect is more stable, and the operation cost of a sewage treatment plant is directly lowered.