The method includes following steps: (1) configuring media access control address field in global mode and route forwarding table (RFT) in Internet protocol on broadband server; (2) associating RFT in Internet protocol with access entity, connecting user to the broadband server, and assigning address in Internet protocol to the user; (3) based on address in Internet protocol and RFT, the broadband server implements forwarding. Features are: simple implementation, independent on network layout, and without need of recreating data on broadband access server after Vlan etc occur changes. Moreover, the invention can support applications in IPv4 and IPv6.