The invention discloses an adaptive lining structure capable of bearing simultaneous actions of high internal and external water. The adaptive lining structure mainly comprises concrete linings, circular flat jacks, water guide pipes, steel pipes and check valves. The circular flat jacks are mounted on a rock wall of surrounding rock before the linings are poured, the annularly adjacent flat jacks are connected with one another by the corresponding steel pipes in a serially communicated manner, the water guide pipes are connected onto the steel pipes, and a water gathering hole is formed in a joint of each steel pipe and the corresponding water guide pipe; one end of each water guide pipe is inserted into the surrounding rock, the other end of each water guide pipe penetrates the corresponding lining, and the check valves are mounted on portions, which are inserted into the surrounding rock, of the water guide pipes. The adaptive lining structure has the advantages that water can be injected into the serially connected communicated circular flat jacks via the water guide pipes, prestress applied to the linings can be intelligently adjusted, and accordingly the linings can keep in the optimal perfect stress states; the check valves can prevent the internal water from flowing into external water systems, the external water can be effectively stopped from flowing into the internal water, accordingly, influence on underground water resources in tunnel construction districts can be reduced, and natural environments can be protected.