The invention relates to the technical field of ecological restoration of water environment, and especially relates to a biological and ecological restoration system of eutrophic rivers and lakes. Ecological floating beds are laid along a bank, the water surface coverage rate of the floating beds is 15-20%, and each of the floating beds consists of a floating plate, planting baskets, a planting basket filler, floating bed plants, a nylon net, immobilized microorganism particles, a biological filler and artificial waterweeds. The planting baskets are placed in the planting basket holes of the floating plate, the planting basket filler is arranged in the planting baskets, the floating bed plants are planted in the planting basket filler, the nylon net suspends below the floating plate, the immobilized microorganism particles suspend between plant roots, the biological filler suspends below the nylon net, the artificial waterweeds are planted at the water bottom, and submerged plants are properly planted in a water area with two times in the transparency. The system has the advantages of simple and economic carrier, high strength, good durability, reliable planting, natural water ecological landscape, and engineering water quality improvement; and compared with systems in the prior art, the system focuses on the ecological restoration and construction of river and lake water, realizes the self purification, self regulation and self maintenance of pollutants in a certain concentration range, and is an effective way to improve the water quality without all-basin pollutant interception at the present stage.