A Quality of Service, QoS, processing method, comprising: receiving, by a target base station, a handover request message from a source base station, wherein the target base station and the source base station are communicatively connected to a core network; performing, by the target base station, acceptance control in accordance with a first QoS parameter of one or more flows of a User Equipment, UE; transmitting, by the target base station, a first message to the source base station; wherein the first message is a handover request acknowledgement message, and at least comprises first information and second information; the first information comprises: information of a flow that has been accepted successfully, information of a flow that is incapable of meeting the QoS requirement, and information of a flow that has been accepted unsuccessfully through the handover request message; and the second information is information of a second QoS parameter capable of being accepted by the target base station and recommended with respect to the one or more flows, receiving, by the target base station, an access message from the UE; wherein the QoS processing method further comprises: transmitting, by the target base station, a second message to the core network, wherein the second message is a path switching message, and comprises third information; and the third information is configured for notifying the core network that the target base station is incapable of meeting the QoS requirement on the one or more flows of the UE; characterized in that the QoS processing method further comprises: in response to the transmission by the target base station of the second message, receiving, by the target base station, an updated second QoS parameter of the one or more flows transmitted from the core network through a path switching acknowledgement message. receiving, by a target base station, a handover request message from a source base station, wherein the target base station and the source base station are communicatively connected to a core network; performing, by the target base station, acceptance control in accordance with a first QoS parameter of one or more flows of a User Equipment, UE; transmitting, by the target base station, a first message to the source base station; wherein the first message is a handover request acknowledgement message, and at least comprises first information and second information; the first information comprises: information of a flow that has been accepted successfully, information of a flow that is incapable of meeting the QoS requirement, and information of a flow that has been accepted unsuccessfully through the handover request message; and the second information is information of a second QoS parameter capable of being accepted by the target base station and recommended with respect to the one or more flows, receiving, by the target base station, an access message from the UE; wherein the QoS processing method further comprises: transmitting, by the target base station, a second message to the core network, wherein the second message is a path switching message, and comprises third information; and the third information is configured for notifying the core network that the target base station is incapable of meeting the QoS requirement on the one or more flows of the UE; characterized in that the QoS processing method further comprises: in response to the transmission by the target base station of the second message, receiving, by the target base station, an updated second QoS parameter of the one or more flows transmitted from the core network through a path switching acknowledgement message. transmitting, by the target base station, a second message to the core network, wherein the second message is a path switching message, and comprises third information; and the third information is configured for notifying the core network that the target base station is incapable of meeting the QoS requirement on the one or more flows of the UE; characterized in that the QoS processing method further comprises: in response to the transmission by the target base station of the second message, receiving, by the target base station, an updated second QoS parameter of the one or more flows transmitted from the core network through a path switching acknowledgement message.