Abstract: With the rapid development of electronic products, the miniaturization and intelligence of electronic products increases the demand for lightweight and flexible electromagnetic interference shielding films, and the preparation of polymer-based electromagnetic shielding materials has become an important research subject. ITO film is commonly used as an electrostatic shielding material, and a lower deposition temperature can reduce the impact of “gas volatilization” on film quality. To investigate the effect of oxygen flow on the photoelectric properties of ITO films at low temperatures, we prepared ITO films on quartz glass using DC magnetron sputtering at −15 ℃. The results indicate that as the oxygen flow increases, the film surface forms a cauliflower-like distribution, resulting in a rougher texture. Simultaneously, the film transitions from a crystalline state to an amorphous state, with grain size decreasing and film structure becoming denser. When the oxygen flow rate is increased from 10 mL/min to 30 mL/min, it promotes the combination of O elements with In atoms and Sn atoms. This results in a decrease in the ratio of oxygen in the oxygen vacancy state to other states of oxygen from 0.82 to 0.69, an increase in the SnO₂∶SnO ratio from 0.52 to 3.33, and an increase in the In₂O₃∶In₂O_3-x ratio from 0.25 to 0.82. Additionally, the content of Sn atoms decreases from 3.13% to 2.87%. Consequently, the carrier concentration in the film decreases from 253.1×10¹⁸ cm⁻³ to 98.9×10¹⁸ cm⁻³, while the carrier mobility increases from 4.9 cm²∙V⁻¹∙s⁻¹ to 35.98 cm²∙V⁻¹∙s⁻¹. These changes lead to a reduction in the resistivity of the film from 50.0×10⁻⁴ Ω∙cm to 17.5×10⁻⁴ Ω∙cm. Furthermore, the average transmittance in the visible light region increases from 42.06% to 82.92%, enhancing both the conductivity and optical transparency of the film. At an oxygen flow rate of 25 mL/min, the film exhibits a low resistivity of 9.34×10⁻⁴ Ω∙cm and an average transmittance of 83.17% in the visible light region.