Transparent conducting films are widely used in flat panel display, photo voltaic solar cell and other lighting industries. The decreasing thickness of transparent conducting film expands the application of those films. The different thicknesses of single ZnO film and ZnO/Au/ZnO structure films are deposited by laser molecular beam epitaxy system at a pressure 1.0×10-5 Pa. A high quality transparent electrode with resistivity as low as 6.89×10-4 Ω·cm and high transmittance of 80% in visible region is obtained.