The invention relates to a video image encoding method for distributing a bit rate to a target macroblock in a digital image while performing video image encoding. Choose a comparison area in the digital image according to the location of the target macroblock in the digital image. The comparison area includes a plurality of macroblocks that have already been distributed the corresponding bit rates. Choose a similar macroblock from the macroblocks of the chosen comparison area according to a Similar Macroblock Choosing (SMC) procedure. Calculate respectively a first video distortion variable and a second video distortion variable according to a Video Distortion Calculation (VDC) process. Determine the bit rate of the target macroblock according to the distributed bit rate of the similar macroblock and the difference between the first and the second video distortion variables.