The application discloses a method for rate matching. The method includes the following steps: a network device determines a transmission code rate R, wherein R=K/M, K represents the information bit length, M represents the length of target codes, and K and M are positive integers; if the transmission code rate R is larger than or equal to a first code rate threshold value, the network device determines that a bit sequence of a length N adopts a shortening mode, if the transmission code rate is smaller than the first cod rate threshold value, the network device determines that the bit sequenceof a length N adopts a slotting mode, wherein N represents the length of mother codes, and is a positive integer; and the network device performs polar code encoding on the bit sequence of a length Nto obtain a first encoded sequence of a length N, and the network device performs shortening or slotting on the first encoded sequence to obtain a second encoded sequence of a length M. The application also provides a device for rate matching corresponding to the method. By adoption of the abovementioned method and device, the slotting/shortening mode can be flexibly selected, and performance loss in the slotting/shortening process can be overcome.