In this paper, ITO films prepared by RF magnetron sputtering, and ITO and FTO films purchased were used as research objects. Ultraviolet-visible spectrophotometer was used to characterize the film transmittance of the samples. The results show that both ITO and FTO films exhibit good optical transmittance. Scanning electron microscope (SEM) was used to observe the surface morphology of the films, and the surface of all the films was relatively uniform. X-ray photoelectron spectroscopy (XPS) was used to characterize the elemental, composition, valence and electronic state information of the sample surface. The results show that the preparation method and annealing treatment affect the elemental composition and valence of the sample surface, and this information has a certain correlation with the electrical and optical properties of the film. The above research results provide reference for the design and performance improvement of new transparent conductive films.