A method of coding a current field macroblock in a B-frame, comprising: obtaining a reference frame picture list including multiple reference frame pictures; determining a reference frame picture index of the multiple reference frame pictures in the reference frame picture list based on display order information for the multiple reference frame pictures, reference frame picture index numbers being allocated in a reverse order to reference frame pictures whose display order is lower than a display order of a current frame picture and remaining reference frame picture index numbers being allocated in a display order to reference frame pictures whose display order is higher than the display order of the current frame picture, wherein the current frame picture includes the current field macroblock; and reordering the reference frame picture index allocated to each reference frame picture in the reference frame picture list; characterized by alternately allocating reference field picture indexes that are increased by one to reference field pictures, starting from a first reference field picture having a parity equal to a parity of a field picture containing the current field macroblock to a second reference field picture having a parity different from the parity of the field picture containing the current field macroblock, while starting from a reference field picture index value of "0" and sequentially visiting the multiple reference frame pictures according to an order of the reference frame picture index, such that a reference field picture indicated by a reference field picture index has a parity equal to a parity of the current field macroblock when the reference field picture index is even, and the reference field picture indicated by the reference field picture index has a parity different from the parity of the current field macroblock when the reference field picture index is odd; and performing motion compensation for the current field macroblock in the B-frame by using the reference field picture indicated by the reference field picture index. obtaining a reference frame picture list including multiple reference frame pictures; determining a reference frame picture index of the multiple reference frame pictures in the reference frame picture list based on display order information for the multiple reference frame pictures, reference frame picture index numbers being allocated in a reverse order to reference frame pictures whose display order is lower than a display order of a current frame picture and remaining reference frame picture index numbers being allocated in a display order to reference frame pictures whose display order is higher than the display order of the current frame picture, wherein the current frame picture includes the current field macroblock; and reordering the reference frame picture index allocated to each reference frame picture in the reference frame picture list; characterized by alternately allocating reference field picture indexes that are increased by one to reference field pictures, starting from a first reference field picture having a parity equal to a parity of a field picture containing the current field macroblock to a second reference field picture having a parity different from the parity of the field picture containing the current field macroblock, while starting from a reference field picture index value of "0" and sequentially visiting the multiple reference frame pictures according to an order of the reference frame picture index, such that a reference field picture indicated by a reference field picture index has a parity equal to a parity of the current field macroblock when the reference field picture index is even, and the reference field picture indicated by the reference field picture index has a parity different from the parity of the current field macroblock when the reference field picture index is odd; and performing motion compensation for the current field macroblock in the B-frame by using the reference field picture indicated by the reference field picture index.