In order to balance the encoding quality and error-resilience after video transcoding, a frame skipping video transcoding method based on the adaptation of both encoding quality and error resilience was researched. Firstly, a frame skipping transcoding algorithm based on the optimum encoding quality was introduced, in which the best frame skipping approach in a sliding window was selected based on a quality impact index.That means the method is to calculate the impacts of different frame skipping approaches on the coding quality and to preserve and encode the frames with larger motion intensities to improve the encoding quality. Following this frame skipping algorithm, the error sensitivity and the error impact index due to the frame skipping were also calculated and evaluated,then a frame skipping method based on the adaptation of both encoding quality and error resilience was presented to implement the dynamic balance between the coding efficiency and the error-resilient capability. Extensive experiments prove that the Peak Signal Noise Ratio(PSNR) of re-decoded video can be improved by 0.05-1.2 dB with the proposed method when the data transmittion is with packet losses. For mobile systems and devices, the proposal can meet the needs of accurate frame rate, good quality, and good error resilience.