The Optical and electrical effects of the transparent conductive oxide layer on the performance of inverted perovskite solar cells (PSCs) were investigated. We have utilized transparent conductive layers of ITO and FTO layers with the same sheet resistance. The PSCs with ITO-coated glass achieved the 10.8% conversion efficiency, which is higher than that with FTO one (9.0%). The first finding is that the PSCs with ITO-coated glass substrate has lower resistances in series and parallel than those with ITO coated one. The second finding is that ITO-coated glass substrate has a higher transmittance than FTO, the PSCs with ITO-coated glass substrate can obtain the high IPCE value. PSCs using FTO-coated glass substrate did not show hysteresis in the I-V curves. However, hysteresis was caused using ITO-coated glass substrate, due to the slight differences between ITO and FTO about the roughness of the HTL interface in contact with the perovskite layer.