<p>A transcoding method, device, apparatus and system processed between two embedded type encoding-decoding devices (504,505) are provided. The method includes delaying a first encoded code stream of an input code stream for integral frames in which the first encoded code stream includes at least one extended layer code stream of the input code stream obtained from encoding the input signal by the first encoding-decoding device (504), and making a delay alignment adjustment for a first decoded signal obtained from decoding the other encoded code stream of the input code stream by the first encoding-decoding device (504) to obtain an adjusted signal for reducing the complexity of transcoding and improving the quality of the transcoding signal.</p>