The invention relates to the technical field of preparation of organic photoelectric materials, in particular to a
boron-
nitrogen compound and an organic electroluminescent device comprising the same. The
boron-
nitrogen compound disclosed by the invention has good
electron and hole receiving capability, and interaction among luminescent molecules can be effectively inhibited by introducing large-steric-hindrance azafluorene / benzfluorene / azabenzfluorene / silafluorene /
germanium heterofluorene and other groups. The energy
transmission performance between a subject and an object or a sensitizer can be improved by a large conjugated spiro structure unit, an sp2 aza-aromatic ring and other structures. Specifically, the
boron-
nitrogen compound provided by the invention is used as a functional layer, especially as an organic electroluminescent device manufactured by a luminescent layer, the current efficiency is improved, the lighting
voltage is reduced, and meanwhile, the service life of the device is greatly prolonged. Therefore, after most electrons and holes are compounded, energy is effectively transferred to the boron-nitrogen compound, so that high luminous efficiency is realized.