NOVELTY - A solar cell comprises a p-type silicon substrate (11), an n-type emitter layer (12) formed on the substrate, a p-n junction (13) at an interface, a rear electrode (21) in contact with a portion of the substrate, a front electrode (22) in contact with a portion of the emitter layer, and a silicon oxynitride passivation layer (14) and a silicon nitride anti-reflective layer (15) sequentially formed on a rear surface of the substrate and/or a front surface of the emitter layer. The passivation layer has a thickness of 1-40 nm, and the anti-reflective layer has a refractive index of 1.9-2.3.    USE - For use as an alternative energy source.    ADVANTAGE - The solar cell is capable of improving photoelectric conversion efficiency by further minimizing a reflectivity of absorbed light by a dual reflective film structure composed of a silicon oxynitride passivation layer and a silicon nitride anti-reflective layer, simultaneously with effective prevention of carrier recombination occurring at a semiconductor surface by the passivation layer. It is capable of achieving low-cost mass production capability by continuous formation of the dual reflective film structure via an in-situ process.    DETAILED DESCRIPTION - An INDEPENDENT CLAIM is included for a process for preparing a solar cell, where the passivation layer is formed on the n-type emitter layer and the anti-reflective layer is formed on the passivation layer, by plasma enhanced chemical vapor deposition (PECVD). The front electrode is formed by screen-printing a silver (Ag)-containing paste on the upper part of the anti-reflective layer and baking the printed paste, and the rear electrode is formed by screen-printing an aluminum (Al)-containing paste on the substrate and baking the printed paste.    DESCRIPTION OF DRAWING(S) - The figure is a schematic view of a solar cell comprising a semiconductor substrate, a passivation layer and an anti-reflective layer.    Silicon substrate (11)    Emitter layer (12)    Junction (13)    Passivation layer (14)    Reflective layer (15)    Rear electrode (21)    Front electrode (22)