The present invention relates to information processing technologies and discloses an encoding and decoding method and device to solve the poor decoding quality problem. The technical solution of the present invention includes: encoding each sample of an input signal to generate an encoded signal of a core layer; comparing residuals of all or a part of the samples of the input signal with encoding thresholds, where the residuals are generated by core layer encoding, and performing encoding according to comparison results to generate an encoded signal of an enhancement layer; and writing the encoded signal of the core layer and the encoded signal of the enhancement layer into a bitstream to generate an encoded signal of the input signal.