NOVELTY - The method comprises forming a first transparent conductive layer (200) on a transparent substrate (100), texturing an upper surface of the first transparent conductive layer using an etchant solution configured to contain an acid with a molecular weight of 58-300, forming a photoelectric conversion layer (300) on the first transparent conductive layer, forming a second transparent conductive layer (400) on the photoelectric conversion layer, and forming a rear electrode (500) on the second transparent conductive layer.    USE - The method is useful for fabricating a solar cell such as copper indium gallium (di)selenide based solar cell, a silicon-based solar cell, a dye-sensitized solar cell and a II-VI and III-VI compound semiconductor solar cell.    ADVANTAGE - The method is capable of economically and easily fabricating a solar cell with improved efficiency and transmittance and superior performance.    DETAILED DESCRIPTION - The method comprises forming a first transparent conductive layer (200) on a transparent substrate (100), texturing an upper surface of the first transparent conductive layer using an etchant solution configured to contain an acid with a molecular weight of 58-300, forming a photoelectric conversion layer (300) on the first transparent conductive layer, forming a second transparent conductive layer (400) on the photoelectric conversion layer, and forming a rear electrode (500) on the second transparent conductive layer. The formation of the first transparent conductive layer comprises depositing zinc oxide on the transparent substrate at 150-180 degrees C. The texturing of the upper surface of the transparent conductive layer allows an uneven pattern having a pitch of 0.5-1 mu m to be formed on the first transparent conductive layer. The amount of acetic acid contained into the etchant solution is 1-4 wt.%. The acid includes a hydrogen bonding.    DESCRIPTION OF DRAWING(S) - The figure shows a cross-sectional view of a method for fabricating a solar cell.    Transparent substrate (100)    First transparent conductive layer (200)    Photoelectric conversion layer (300)    N-type silicon layer (320)    Second transparent conductive layer (400)    Rear electrode. (500)