A novel conducting structure and conducting method for an upper sheet and a lower sheet of a film button circuit. A first upper sheet conducting layer and a second upper sheet conducting layer are coated in sequence on an upper sheet conducting contact point. A first lower sheet conducting layer and a second lower sheet conducting layer are coated in sequence on a lower sheet conducting contact point. The first upper sheet conducting layer, the second upper sheet conducting layer, the second lower sheet conducting layer and the first lower sheet conducting layer are overlapped in sequence, thereby forming a composite conducting layer that is slightly greater than a back glue layer in thickness. The present invention can simplify assembly processes and can improve the production efficiency.