The invention relates to a solar energy storage and conversion system. The solar energy storage and conversion system includes a control device, a solar energy heat collector, a drilling energy storage device, a layered circulation device and an absorbent refrigeration device, the solar energy heat collector, the drilling energy storage device and the layered circulation device are connected, thelayered circulation device is connected with the absorbent refrigeration unit, and the control device are electrically connected with the solar energy heat collector, the drilling energy storage device, the layered circulation device and the absorbent refrigeration device. The solar energy is collected through the solar energy heat collector and converted into the heat energy, the heat energy is transmitted to the layered circulation device to supply the heat to users, the layered circulation device can also transmit the heat energy to the absorption refrigeration device, the absorbent refrigeration device absorbs the heat energy for cooling, the excess heat energy is stored through the drilling energy storage device, the drilling energy storage device can store the heat energy for a longtime, in the absence of the sufficient solar energy, the heat energy of the drilling energy storage device flows back to the solar energy heat collector, and the utilization rate of the solar energy is increased.