A scalable video signal decoding method according to the present invention comprises determining a corresponding picture of a reference layer used for inter-layer prediction of a current picture using interlayer reference information on the current picture of a current layer, generating an interlayer reference picture by up-sampling the determined corresponding picture, generating a reference picture list including a temporal reference picture and the interlayer reference picture, and performing an inter prediction of the current picture on the basis of the reference picture list.