The invention discloses an audio lossless compression encoding and decoding method and belongs to the field of information source encoding and decoding. In the method, a signal is framed adaptively according to related conditions of the former frame and the later frame of the signal, wherein a frame signal after framing is a combination of signals with similar signal characteristics, so that an encoder can achieve higher compression efficiency and is good for later integer wavelet transform and linear predictive encoding. For lossless compression encoding, a signal can be completely reconstructed, and the complete reconstructed characteristic of the signal is guaranteed by adopting integer lifting wavelet transform. Compared with the prior art, after a related adaptive framing-based module and an integer lifting wavelet-based de-correlation module are introduced, redundant information in an original signal can be well de-correlated, and the generated compressed data contains less redundant information. Therefore, the audio lossless compression encoding and decoding method can greatly improve the compression ratio by low computation complexity.