Embodiments of the present invention disclose a method and an access device for implementing an IP broadband video service, the method is executed by an access device, comprising: receiving by an access device located between a user terminal and a router, a request for demanding a program from the user terminal; determining by the access device that the user terminal has a watching or previewing right for the program; sending by the access device a multicast stream of the program to the user terminal; generating by the access device a billing record comprising the program on demand and information indicating a view duration of the program; and sending by the access device, the billing recording to a video service support system for billing purpose.