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音频编码要解决的问题是以最小感知失真用低速率表达音频信号．本文设计了一种基于正交小波变换和音质模型的自适应比特分配音频编码算法，它可以将 １４１１．２ｋｂｉｔ／ｓ的双声道立体声高保真音频信号压缩成低至３２ｋｂｉｔ／ｓ的速率，并保持很好的音频质量．
The problem to be addressed by audio coding is to express the audio signal at a low rate with minimal perceived distortion. This paper designs an adaptive bit allocation audio coding algorithm based on Orthogonal Wavelet Transform and sound quality model, which can compress 1411.2kbit / s two-channel stereo high-fidelity audio signal down to 32kbit / s and Maintain good audio quality.