The application discloses a rate matching method. The method comprises the following steps: network equipment determines transmission
bit rate R, wherein R is equal to K / M, K relates to the length of an information bit, M relates to the length of a target code, and K and M are positive integers; if the transmission
bit rate R is greater than or equal to a first
bit rate threshold, the network equipment determines to adopt a shortening mode for a bit sequence of which the length is N, and if the transmission bit rate R is smaller than the first bit rate threshold, the network equipment determines to adopt a
punching mode for the bit sequence of which the length is N, N is the length of a mother code and is a positive integer; the network equipment performs Polar coding for the bit sequence of which the length is N by adopting a
polar code to obtain a first coded sequence of which the length is N, and the network equipment performs shortening or
punching for the first coded sequence to obtain a second coded sequence of which the length is M. The application also provides rate matching equipment corresponding to the method. By adopting the above method and equipment, the
punching / shortening mode can be flexibly selected, and the performance loss caused by the punching / shortening process can be overcome.