The invention relates to a pier and beam transitional connecting structure which comprises a pier column and a cover beam. The pier column comprises a steel pipe and concrete arranged in the steel pipe. The cover beam comprises a cover beam top board and a cover beam bottom board. The lower surface of the cover beam bottom board is connected with multiple anchor boards. Each anchor board is provided with multiple holes. The cover beam bottom board is fixed to the top of the steel pipe of the pier column. The anchor boards are embedded in the concrete in the steel pipe. By the adoption of the pier and beam transitional connecting structure, the multiple anchor boards are arranged on the cover beam bottom board of the cover beam, and each anchor board is provided with the multiple holes, so that when the cover beam and the pier column are connected with each other, the anchor boards are directly inserted in the steel pipe of the pier column, the anchor boards are embedded in the concrete in a sleeved manner when the concrete in the steel pipe is poured, the holes in the anchor boards serve as shearing force holes to interact with the concrete, and anchoring connection between the pier column and the cover beam is achieved. The pier and beam transitional connecting structure is simple, convenient to operate, short in construction period and more stable and effective in connection.