A method for generating a polar code includes the steps of: establishing a plurality of polarization matrices that receive a plurality of first input bits via a plurality of first input channels and provide a plurality of first output bits on a plurality of first output channels; selecting at least one to-be-enhanced input channel from the first input channels of the polarization matrices; providing a re-polarization matrix that receives a plurality of second input bits via a plurality of second input channels and provides a plurality of second output bits on a plurality of second output channels, wherein a part of the second output bits is used as the first output bit(s) on the at least one to-be-enhanced input channel; and providing a polar code that comprises the first output bits and a remaining part of the second output bits.