Method and apparatus for encoding/decoding multilayer video signal

A method for decoding a multilayer video signal, according to the present invention, is characterized by: inducing the number of active references of a current picture in consideration of whether the maximum number of active reference pictures of the current picture in a current layer is limited; obtaining a reference layer identifier based on the number of active references; determining an active reference picture of the current picture using a reference layer identifier; generating an interlayer reference picture by upsampling the active reference picture, and performing interlayer prediction of the current picture using an interlayer reference picture.