Provided are a data communication processing method and device. The method includes: acquiring a modulation order and a target code rate; calculating an intermediate number Ninfo of information bits at least according to a total number of resource elements, the modulation order and the target code rate; quantizing the intermediate number Ninfo of the information bits to obtain the quantized intermediate number N′info; determining a transport block size (TBS) according to the quantized intermediate number N′info.