Abstract: The present invention relates to a double-sided conductive film having a relatively high transmittance, which can be widely applied in the field of manufacturing flat panel displays. The flexible transparent film is polyethylene terephthalate, the flexible transparent film is a flexible material having an index of refraction of 1.4 to 1.5; the hardened layer is a surface hardening treatment layer of the flexible transparent film, and is made by coating the upper and the lower surfaces of the flexible transparent film; the adhesive layer is sputtered on a surface of the hardened layer by magnetron sputtering, the main purpose of forming the adhesive is to make the hardened layer and the high refractive index dielectric layer bonded together more firmly; the high refractive index dielectric layer is made of a high refractive index material having a refractive index of 1.8 to 2.5; the low refractive index dielectric layer is made of a low refractive index material having a refractive index of 1.4 to 1.8.