The present invention relates to a method and apparatus for processing video signals, the method comprising: decoding a current frame of a video signal in block units to generate a restored frame, and acquiring first and second flags to acquire a filter coefficient which is adaptively determined from the video signal for each slice on the basis of flag information, or performing deblocking filtering with a predetermined filter coefficient. The present invention relates to a video signal processing method which includes an inter-frame prediction method that determines a motion vector, and a method for performing inter-frame prediction for a residual image. The method for processing video signals can increase the compression encoding efficiency by performing accurate motion prediction and residual image prediction, and can improve the quality of a restored image by removing distortion and performing a filtering for restoring an image that is close to the original image.