The invention provides an audio encoding and decoding method and a system of the audio encoding and decoding method. The audio encoding method comprises the steps of conducting first quantization encoding on audio data, and obtaining first quantization encoding data; conducting second quantization encoding on the audio data, and obtaining second quantization encoding data; enabling first quantization encoding data corresponding to a current frame audio data to be coupled to a current frame of an audio data code stream, and enabling second quantization encoding data corresponding to the current frame audio data to be coupled to a next frame of the audio data code stream. According to the audio encoding and decoding method and the system of the audio encoding and decoding method, restoration of lost audio data in the transmission process can be achieved, and influences on network delay of network audio transmission and restoration of the audio quality are little.