The invention discloses a processing method based on a buffer status report (BSR), and the method comprises the following steps: configuring configuration information, related to trigging reporting ofthe BSR, for UE; and sending the configuration information to the UE, wherein the configuration information is used for the UE to set a triggering condition of reporting the BSR when data of a firstlogic channel of the UE are valid. The invention also discloses a processing device based on the BSR at the same time.