A beam and column connecting structure comprises a steel pipe column, steel beams and a force transmitting part. The steel pipe column is provided with an inner cavity; the steel beams are fixedly connected to the top end of the steel pipe column; an empty groove is formed in the position, corresponding to the inner cavity, inside the steel beams; the force transmitting part is fixedly arranged in the empty groove, is of a hollow pipe-shaped structure and comprises a first opening end and a second opening end which are arranged oppositely; and the first opening end is fixedly connected with the tops of the steel beams, and the second opening end is fixedly connected with the bottoms of the steel beams. According to the beam and column connecting structure, by arranging the force transmitting part in the empty groove of the steel beams, the first opening end of the force transmitting part is fixedly connected with the tops of the steel beams, and the second opening end of the force transmitting part is fixedly connected with the bottoms of the steel beams, so that force on the tops of the steel beams is directly transmitted to the second opening end through the first opening end and transmitted to the position, at the bottoms of the steel beams, of the steel pipe column through the second opening end, force transmitting is clear and simple, force bearing of a joint formed by connecting of the steel beams and the steel pipe column can be accurately analyzed, and the joint can be designed easily.