The precursor solution was prepared by using zirconium oxychloride octahydrate (ZrOCl2?8H2O) as the raw material, and the ZrO2 film was prepared by spin coating process and then processed via reduction and nitridation. The film structure, optical properties and SERS effect were tested by XRD, FE-SEM, UV-Vis-Nir and Raman. The results show that nitrogen oxides appeare in the film via reduction and nitridation, the particles are obvious, and the thickness of the film is about 0.77 μm. There is a strong absorption peak near 350 nm to 650 nm in the ultraviolet-visible-near-infrared spectrum of the film. The SERS effect of the film was studied using R6G as a probe molecule, the results show that the SERS effect of the zirconia film is significantly improved via reduction and nitridation, and the Raman enhancement factor is 2.479×102.