The invention discloses an audio bandwidth extension coding and decoding method and device based on a deep neutral network. The device includes a coding unit and a decoding unit. The coding unit includes an envelope preprocessor module, a high-frequency parameter extraction module, a low-frequency coding module and a code stream generation module. The decoding unit includes a code stream input module, a high-frequency parameter decoding module, a low-frequency signal decoding module, an auto-encoder parameter prediction module, a deep neutral network fine structure prediction module, a high-frequency signal reconstruction module, and a signal synthesis module. A fine structure of a high-frequency portion is predicated through autocorrelation between a signal low-frequency portion and a signal high-frequency portion by using a deep neutral network prediction method; then, the fine structure and edge information, obtained by a coding end, of the high-frequency portion are combined, and the signal high-frequency portion is reconstructed; and finally, the signal low-frequency portion and the signal high-frequency portion are fused, and a final recovery signal is obtained. Compared with a conventional method, the method has the advantages that the code rate is greatly reduced, and the tone quality is equivalent to that of the conventional method.