A high-accuracy flat touch display panel structure includes an upper substrate, a lower substrate, a liquid crystal layer configured between the upper and lower substrates, a thin film transistor and wiring layer, and a sensing electrode layer. The thin film transistor and wiring layer is disposed at one side of the lower substrate facing the liquid crystal layer, and includes a plurality of gate lines, a plurality of source lines, and a plurality of wirings. The sensing electrode layer is disposed at one side of the thin film transistor and wiring layer facing the liquid crystal layer, and has a plurality of sensing conductor lines. The plurality of sensing conductor lines are disposed corresponding to positions of the plurality of gate lines and the plurality of source lines.