The modification of the steep and sharp valleys on the surface of the boron-doped zinc oxide (BZO) front electrodes by plasma surface treatment is a critical process for avoiding a significant reduction in the electrical performance of thin-film silicon solar cells. In this work, we report the origin of the changes in the electrical and optical properties of the BZO films that occur after this process. On the basis of an analysis of the chemical states, we found an improvement of the carrier concentration along with the treatment time that was mainly due to an increase of the oxygen vacancy. This indicated a deficiency of the oxygen in the BZO films under argon-ion bombardment. The red-shift of the A(1) longitudinal optical mode frequency in the Raman spectra that was attributed to the existence of vacancy point defects within the films also strengthened this argument. The significant reduction of the haze ratio as well as the appearance of interference peaks on the transmittance spectra as the treatment time was increased were mainly due to the smoothing of the film surface, which indicated a degradation of the light-scattering capability of the BZO films. We also observed a gain of the visible-region transmittance that was attributed to the decrease of the thickness of the BZO films after the plasma surface treatment, instead of the crystallinity improvement. On the basis of our findings, we have proposed a further design rule of the BZO front electrodes for thin-film silicon solar cell applications. (C) 2017 Elsevier B.V. All rights reserved.