The invention provides an electroluminescent device with high light emitting efficiency, which comprises a transparent substrate, a light scattering layer positioned on the transparent substrate, a surface smooth layer positioned on the light scattering layer and an electroluminescent layer positioned on the surface smooth layer. The electroluminescent device has the following technical effects: 1, light scattering particles are exposed out of an adhesive, each of the light scattering layer and the surface smooth layer is provided with a waved surface, light emitted from the light emitting layer is directly scattered by the waved light scattering particles after passing through the waved surface smooth layer with a high refractive index, parts of light rays which are less than a critical angle are directly emitted out, the light rays which are greater than or equal to the critical angle are reflected back, are reflected again by a reflection electrode layer, passes through the surface smooth layer and are scattered again, another part of light is extracted, and extraction is repeatedly carried out, so that the light extraction efficiency is greatly improved, and the waved surface of the light scattering layer increases an effective light emitting area; 2, the electroluminescent device adopts is simple in preparation process and facilitates scale mass production.