This method includes steps of: A, according to the parameter bit distributing and quantizing (BDQ) the last frame signal and also meeting the coding requirement, obtaining the initial value (IV) of the parameter for BDQ the current frame signal (CFS); B, using IV to BDQ repeatedly CFS until finding the parameter meeting the requirement of coding the current frame; BDQ the found parameter to obtain the audio specimen output. Besides, this invention also discloses a corresponding audio coding device. This method and device well uses the energy and frequency component relativity between two neighboring frame signals, therefore reduces the circular number and the calculating work.