An audio coding method and apparatus are provided. The audio coding method includes: obtaining first audio data; obtaining a target bit rate and a Bluetooth packet type, where the target bit rate and the Bluetooth packet type correspond to a current status of a Bluetooth channel; obtaining one or more of a bit pool parameter set, a psychoacoustic parameter set, and a spectrum bandwidth parameter set by using a neural network obtained through pre-training based on the first audio data, the target bit rate, and the Bluetooth packet type; and coding the first audio data based on one or more of the bit pool parameter set, the psychoacoustic parameter set, and the spectrum bandwidth parameter set to obtain a to-be-sent bit stream. The status of the Bluetooth channel can be adaptively matched, and continuous audio listening experience is provided when audio quality is maximally ensured.