A methods and apparatus for coding and decoding a MATRIX. The coding method includes: dividing a MATRIX into layers according to a preset quantity of layers, and grouping MATRIX elements into different layers; performing, according to a determined to-be-coded layer number and in an order of layers one by one, coding processing on MATRIX elements at each layer to be coded; for a layer having a layer number less than or equal to the to-be-coded layer number, writing residual data between an original MATRIX element value corresponding to the layer and a corresponding MATRIX element predicted value into a bit stream; for a layer having a layer number greater than the to-be-coded layer number, writing no coded data of the layer into the bit stream; and coding the to-be-coded layer number and writing the coded layer number of the coded layer into the bit stream.