Residual or internal stresses directly affect a variety of phenomena including adhesion, generation of crystalline defects, perfection of epitaxial layers and formation of film surface growths such as hillocks and whiskers. Sputtering oxide films with high density promote high compressive stress, and it offers researchers a reference if the value of residual stress could be analyzed directly. Since, the study of residual stress of SiO2 and Nb2O5 thin film deposited by DC magnetron sputtered on hard substrate (BK7) and flexible substrate (PET and PC). A finite element method (FEM) with an equivalent-reference-temperature (ERT) technique had been proposed and used to model and evaluate the intrinsic strains of layered structures. The research has improved the equivalent reference temperature (ERT) technique of the simulation of intrinsic strain for oxygen film. The results have also generalized two models connecting to the lattice volume to predict the residual stress of hard substrate and flexible substrate with error of 3% and 6%, respectively.