A method for packet scheduling is provided by the present invention. The method includes: A. buffering a received packet into a corresponding virtual output queue (VOQ) according to a class of service (CoS) and a destination contained in a header of the packet; B. generating a grant for each VOQ respectively according to the number of the packets in each VOQ and network congestion degree, and distributing the grant to the VOQ; C. performing packet scheduling and dequeuing by each VOQ according to the grant; and D. performing a round-robin scheduling according to the priority of the dequeued packet, and then scheduling and outputting the packet. A device for implementing packet scheduling is also provided by the present invention. The method and device can realize distributed scheduling on VOQs, enable flexible scheduling, and save the hardware logic resources.