A light exiting structure and a light exiting system comprising same. The light exiting structure comprises multiple extension portions (10) and multiple light adjusting portions (20). The multiple extension portions (10) and the multiple light adjusting portions (20) are alternately disposed in sequence and press against each other. The multiple extension portions (10) control the light exiting range of the light exiting structure. The multiple light adjusting portions (20) are disposed at a preset angle with respect to the direction of incident light, so as to control the light exiting direction. By means of the light exiting structure, the size of the light exiting aperture of the light exiting structure can be designed according to actual needs for lighting range, and directional light exiting can be implemented according to needs for the lighting direction, thereby solving the problem of being uneasy to flexibly design and apply the ranges of the light exiting apertures of a reflector cup and a TIR lens according to needs due to the fact that the shape designs of the reflector cup and the TIR lens are relatively fixed.