In this paper, the effects of double-layer SiNx-SiNx anti-reflection films and three-layer SiNx-SiNx-SiO2 anti-reflection films with oxide layer for polycrystalline silicon solar cells performance were analyzed. The simulation results show that the electrical output characteristics of the three-layer SiNx-SiNx-SiO2 anti-reflection films polycrystalline silicon solar cells with oxide layer are better than the double-layer SiNx-SiNx anti-reflection films polycrystalline silicon solar cells. Experimental analysis show that the reflectivity of the three-layer SiNx-SiNx-SiO2 anti-reflection films is slightly higher than that of the double-layer SiNx-SiNx anti- reflection films, but the three-layer SiNx-SiNx-SiO2 anti-reflection films polycrystalline silicon solar cells with oxide layer have a good passivation effect, and increased the photoelectric conversion efficiency.