The present disclosure relates to a counter substrate and display panel. The counter substrate includes a base substrate, PS pattern layer and alignment film. A surface of the PS pattern layer away from the base substrate is a support surface, and the PS pattern layer includes: main PSs in a display area and a peripheral barrier wall in a non-display area. The peripheral barrier wall has an elongated-strip shape and has a same length direction as a corresponding display area side, the support surface of the peripheral barrier wall is closer to the base substrate than that of the main PS, and a distance between the support surfaces of the peripheral barrier wall and main PS in a thickness direction is a first distance. A ratio between a width of the support surface of the peripheral barrier wall and the first distance is less than 100.