The present invention discloses a heat-resistant and high-strength concrete having a gradient enclosing structure. The heat-resistant and high-strength concrete comprises an inner layer high-strength and heat-resistant concrete and an outer layer high heat-resistant concrete from inside to outside, wherein the inner layer high-strength and heat-resistant concrete adopts a silicate-based cement, fly ash, mineral powder, river sand, basalt graded gravel, toughening fiber, a polycarboxylic acid water reducing agent, an inner curing light aggregate and water as raw materials, and the outer layer high heat-resistant concrete adopts an aluminum-based cement, aluminum sand, aluminum stone, hollow fiber, a polycarboxylic acid water reducing agent, an inner curing light aggregate and water as raw materials. According to the present invention, the gradient enclosing structure is designed, such that the generated calcium aluminate and the generated dicalcium aluminate in the outer layer high heat-resistant concrete in the high temperature environment can be converted into the non-hydrated alumina ceramic phase at the high temperature, and the non-hydrated alumina ceramic phase is firmly bonded with the aluminum stone, the aluminum sand and the like so as to significantly increase the high-temperature resistance; and the large doping amount of the fly ash and the mineral powder are used in the inner layer high-strength and heat-resistant concrete, such that the durability is ensured, and the disadvantages of rapid strength loss in the high temperature environment and the like of the existing ordinary silicate heat-resistant concrete can be effectively solved.