A method for generating and playing audio signals and a system for processing audio signals are disclosed. The method for generating audio signals includes: generating distance information about an audio signal corresponding to a view point position, according to obtained auxiliary video and direction information about the audio signal, where the auxiliary video is a disparity map or a depth map; encoding the direction information and distance information about the audio signal, and sending the encoded information. The apparatus for generating audio signals includes an audio signal distance information obtaining module and an audio signal encoding module. With the present invention, the position information, including direction information and distance information, about the audio signal may be obtained accurately in combination with a three-dimensional video signal and a three-dimensional audio signal, without increasing the size of a microphone array, and the audio signal is sent and played.