The invention relates to the technical field of electronics, and in particular relates to an energy conversion device and a vehicle. The energy conversion device comprises a reversible PWM rectifier and a motor coil, and the motor coil at least comprises a first winding unit and a second winding unit which are connected with the reversible PWM rectifier; at least one neutral line is led out from each of the first winding unit and the second winding unit, at least one of the neutral lines of the first winding unit and the second winding unit is connected, and at least one neutral line in any one winding unit is connected with the first end of a first direct-current charging and discharging port; the reversible PWM rectifier is connected with the first end of a battery, the second end of thebattery and the second end of the first direct-current charging and discharging port, and when the energy conversion device is applied to an electric vehicle, a direct-current charging and discharging circuit and a driving circuit can reuse the reversible PWM rectifier and the motor coil. The problems that an existing overall control circuit comprising a battery charging circuit and a motor driving circuit is complex in structure, low in integration level, large in size and high in cost are solved.