A timing advance adjustment method performed by a base station, comprising: acquiring timing information determined by first user equipment, wherein the timing information is used to identify a timing relationship between the first user equipment and second user equipment; acquiring a Timing Advance, TA, command according to the timing information, wherein the TA command is used to adjust a signal sending time of a TA command receive end, and the TA command receive end is the first user equipment and/or the second user equipment; and sending the TA command to the TA command receive end, wherein the timing information comprises: a link identifier of a link between the first user equipment and the second user equipment, and the timing relationship between the first user equipment and the second user equipment; and the acquiring a TA command according to the timing information comprises: determining, according to the link identifier, that objects/an object on which timing advance adjustment is to be performed are/is the first user equipment and/or the second user equipment; acquiring a TA adjustment value of the link between the first user equipment and the second user equipment according to the timing relationship between the first user equipment and the second user equipment, a timing relationship between the base station and the first user equipment, and a timing relationship between the base station and the second user equipment; and generating the TA command, wherein the TA command comprises: the link identifier of the link between the first user equipment and the second user equipment, and the TA adjustment value of the link between the first user equipment and the second user equipment. acquiring timing information determined by first user equipment, wherein the timing information is used to identify a timing relationship between the first user equipment and second user equipment; acquiring a Timing Advance, TA, command according to the timing information, wherein the TA command is used to adjust a signal sending time of a TA command receive end, and the TA command receive end is the first user equipment and/or the second user equipment; and sending the TA command to the TA command receive end, wherein the timing information comprises: a link identifier of a link between the first user equipment and the second user equipment, and the timing relationship between the first user equipment and the second user equipment; and the acquiring a TA command according to the timing information comprises: determining, according to the link identifier, that objects/an object on which timing advance adjustment is to be performed are/is the first user equipment and/or the second user equipment; acquiring a TA adjustment value of the link between the first user equipment and the second user equipment according to the timing relationship between the first user equipment and the second user equipment, a timing relationship between the base station and the first user equipment, and a timing relationship between the base station and the second user equipment; and generating the TA command, wherein the TA command comprises: the link identifier of the link between the first user equipment and the second user equipment, and the TA adjustment value of the link between the first user equipment and the second user equipment. determining, according to the link identifier, that objects/an object on which timing advance adjustment is to be performed are/is the first user equipment and/or the second user equipment; acquiring a TA adjustment value of the link between the first user equipment and the second user equipment according to the timing relationship between the first user equipment and the second user equipment, a timing relationship between the base station and the first user equipment, and a timing relationship between the base station and the second user equipment; and generating the TA command, wherein the TA command comprises: the link identifier of the link between the first user equipment and the second user equipment, and the TA adjustment value of the link between the first user equipment and the second user equipment.