Abstract: A brightness enhancement film having a light-guiding structure includes a substrate, which has a light-guiding layer and a plurality of light-refracting microstructures. The substrate has a light incident surface and a light emission surface opposite thereto. The light-refracting microstructures are arranged on the light incident surface of the substrate and are provided for varying surface curvatures to refract incident light. The light-guiding layer is arranged on the light emission surface of the substrate and is provided for guiding refracted light to generate homogeneous light to emit therefrom.