The invention relates to a thermally activated delayed fluorescent compound, a luminescent material and an organic electroluminescent device. The thermally activated delayed fluorescent compound is represented by the following general formula (1), wherein x represents an integer of 0-4, y and z each independently represent an integer of 0-6, and x+y+z=6; A represents an electron withdrawing group,and D1 and D2 each independently represent an electron donating group or a hydrogen atom. According to the thermally activated delayed fluorescent compound, the luminescent material and the organic electroluminescent device, an organic compound is constructed by selecting appropriate electron withdrawing groups A, electron donating groups D1 and D2 as well as substitution positions, x, y and z values to construct an organic compound so as to make the triplet-singlet energy difference of the compound is less than 0.3eV, thereby improving the electroluminescent quantum efficiency and the service life of the compound. The material of the thermally activated delayed fluorescent compound, the luminescent material and the organic electroluminescent device has low cost and relatively simple synthesis process, thus having huge application potential and application range.