Disclosed is a method for determining filter coefficients. The method includes: obtaining the coefficients of a target filter and calculating the response of the target filter; computing according to collected data and/or predetermined data in accordance with a first data pattern so as to have the response of a first filter approximate to the response of the target filter and thereby determine the coefficients of the first filter; and computing according to the collected data and/or the predetermined data in accordance with a second data pattern so as to have the response of a second filter approximate to the response of the target filter and thereby determine the coefficients of the second filter. Accordingly, the difference between the responses of the first filter and the second filter is insignificant and results in less negative influence; and the first and the second filters can replace the target filter to reduce cost.