The invention discloses a switching mechanism with two water outlet functions of a shower system. The switching mechanism comprises a water flow reversing device connected to a water supply pipe at the upper wall end, an operation control device installed at the lower portion of the wall and located below the water flow reversing device, and a conversion connection device connected with the water flow reversing device and the operation control device. The water flow reversing device comprises a three-way body and a valve element, wherein the three-way body is provided with a water inlet, an upper water division opening and a lower water division opening. The valve element is located among the water inlet and the two water division openings of the three-way body. The operation control device comprises a water passing body and a connecting rod, wherein the water passing body is provided with the water inlet end and the water outlet end, the connecting rod is located in the water passing body, and the connecting rod and the water passing body are synchronously driven by a handle on the outer side of the water passing body. The conversion connection device comprises a water passing pipe connected with the three-way body and the water passing body, and a rigidity connecting piece located in the water passing pipe and connected with the valve element and the connecting rod. The operation control device drives the rigidity connecting piece to switch the water flow reversing device to achieve selection of the water flow direction, and operation switching can be achieved with no limit of the height of a user.