In audio coding, the use of audio signals with the minimum quality to perceive distortion and express them at the lowest possible coding rate are studied to facilitate the transmission or storage of the audio signals. In this paper, the VBR (VBR) audio coding algorithm for sound quality control is designed based on computer audio technology. Audio signals are quantized and encoded according to the requirements for different levels of sound quality. The songs of the War of Resistance are used for testing. The test results suggest that the proposed algorithm can minimize the coding rate at the set sound quality.