In this study, laser etching using a laser energy density of 0.7 J/cm² resulted in a grating structure with an appropriate height and total side area on the Ag/FTO/AZO film surface, which could effectively improve the anti-reflection ability of the film. Furthermore, the additional laser annealing effect produced during laser etching promoted grain growth in the film, reduced crystal defects, and resulted in less light and carrier scattering loss and higher carrier mobility. Therefore, the film's optical transmittance and electrical conductivity were enhanced. The resulting film received the highest figure-of-merit (2.80×10^-2 Ω^-1), indicating that its overall quality was superior to that of the original AZO film (2.58×10^-2 Ω^-1).