本論文主要討論MPEG-4進階音響編碼在系統晶片(SoC)發展軟體即時解碼器之實現過程。根據系統晶片中數位訊號處理核心的硬體環境，探討實現時所面臨的限制與解決方法。此外由於我們所採用的硬體平台是屬於一個資源侷限的發展環境，我們提出如何減少賀夫曼表格記憶體的使用量，並利用硬體平台中的硬體加速器提升反修正式離散餘旋轉換(IMDCT)的執行速率。

　　The research of this thesis focuses on the implementation of MPEG-4 advanced audio coding (AAC) real-time software decoder on Soc platform. The discussion about the restriction we face during implementation and the relative solution is on the basis of the environment of digital signal processing core in the Soc chips.Furthermore, because the hardware platform we use is a resource limitation environment for software developing, we propose the way to reduce the use of memory for Huffman tables and the way speeding up IMDCT calculation by using the hardware accelerator in the hardware platform.

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