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A new audio and video compression standard of China, known as advanced Audio Video coding Standard (AVS),is emerging. This standard provides a technical solution for many applications within the information industry such as digital broadcast, high-density laser-digital storage media, and so on. The basic part of AVS, AVS1-P2, targets standard definition (SD) and high definition (HD) format video compression, and aims to achieve similar coding efficiency as H.264/AVC but with lower computational complexity. In this paper, we first briefly describe the major coding tools in AVS1-P2, and then perform the coding efficiency comparison between AVS1-P2 Jizhun profile and H.264/AVC main profile. The experimental results show that the AVS1-P2 Jizhun profile has an average of 2.96% efficiency loss relative to H.264/AVC main profile in terms of bit-rate saving on HD progressive-scan sequences, and an average of 28.52% coding loss on interlace-scan sequences.Nevertheless, AVS1-P2 possesses a valuable feature of lower computational complexity.