The invention provides a photoelectric conversion structure and a display panel. The photoelectric conversion structure comprises a substrate, a switch tube arranged on the substrate and a photoelectric conversion element stacked above the switch tube. The photoelectric conversion element comprises a photoelectric conversion layer and an electric signal output layer, wherein the electric signal output layer is located between the photoelectric conversion layer and the switch tube, and an insulating layer is further arranged between the electric signal output layer and the switch tube. A firststructure is arranged in the insulating layer, and the electric signal output layer is connected with the source electrode of the switch tube through the first structure, wherein the first structure can enable the surface, making contact with the photoelectric conversion layer, of the electric signal output layer to be smooth. According to the invention, the photoelectric conversion structure canenable the surface, in contact with the photoelectric conversion layer, of the electric signal output layer to be smooth, thereby enabling the photoelectric conversion layer of the photoelectric conversion element formed on the electric signal output layer to be smooth, and alleviating or avoiding the dark current rising phenomenon of the photoelectric conversion element caused by local electric field concentration in the working process due to the unevenness of the photoelectric conversion layer.