A compound of ZnO with 3 wt% Ga_2O_3 (ZnO:Ga_2O_3 = 97:3 in wt%, GZO) was sintered at 1,400°C as a target. The GZO thin films were deposited on glass, polyimide (PI), and SiN_x/PI substrates using a radio frequency magnetron sputtering system at a deposition temperature of 100°C as the transparent conduction oxide (TCO) thin films. Silicon nitride (SiN_x) thin films were deposited on polyimide (PI) substrates as barrier layers by a plasma enhanced chemical vapor deposition (PECVD). The effects of different substrates (PI, glass, SiN_x/PI) on the surface morphology, crystallization size, lattice constant (c), resistivity, carrier concentration, carrier mobility, and optical transmission rate of the GZO thin films were studied. As PI and glass were used as substrates, the surface morphologies had no apparent change; As SiN_x/PI was used as substrate, the surface morphology showed different result. The variations in the optical band gap (Eg value) of the GZO thin films on different substrates were evaluated from the plots of (ahv) = c(hν-E_g)^(1/2). The prepared GZO thin films were also used as transparent electrodes to fabricate the amorphous silicon thin-film solar cells on different substrates, and their properties were also measured.