Abstract: A brightness enhancement film includes a light-refracting microstructure layer, a substrate and a reinforcing layer. The substrate has a first surface and a second surface opposite thereto. The light-refracting microstructure layer is arranged on the first surface of the substrate and is so configured to vary in curvatures for refracting light. The reinforcing layer is arranged on the second surface of the substrate and is so configured to form a relatively high degree of hardness. Accordingly, the reinforcing layer can prevent warpage and abrasion of the brightness enhancement film.