Abstract: In a multi-view video coding method using a hierarchical B-picture (HBP) prediction structure, multiple image sequences in the HBP prediction structure are grouped into main-view image sequences, and auxiliary-view image sequences, each of which is configured to be disposed between corresponding two adjacent main-view image sequences. Each picture to be encoded in each main-view image sequence serves as a first target picture, and is divided into multiple macroblocks. Video data in each macroblock of the first target picture is encoded based on a first reference macroblock unit in accordance with first decision criteria. Each picture to be encoded in each auxiliary-view image sequence serves as a second target picture, and is divided into multiple macroblocks. Video data in each macroblock of the second target picture is encoded based on a second reference macroblock unit in accordance with second decision criteria.