TCO (transparent conductive oxide) films are widely used in solar cells due to the characteristics of transparency and conductivity. In this paper, ITO (indium tin oxide) transparent conductive films are prepared on common slides by DC magnetron sputtering, and the preparation process and characteristics of ITO films are studied. The target for sputtering is ITO, with the mass ratio of In203 and Sn02 was 90% : 10%. The sheet resistance, carrier concentration, and carrier mobility of ITO films are measured and analyzed by a UV-Vis spectrophotometer, four-point probe, and Hall effect measurement system. By changing the oxygen content, deposition temperature, and sputtering power to studied the effects on the light transmittance and electrical conductivity of the ITO films, further studied the effects on the HJT (heterojunction with intrinsic thin film) solar cells, and finally determined the appropriate preparation parameters. Results show that the resistance is 6 . 4 ∗ 10 − 4 Ω • cm , the light transmittance is beyond 90.6%, efficiency is 23.78%, and bifacial ratio is 84% when oxygen content is 2.2%, sputtering power is 3 kw, and deposition temperature is 190°C.