MgO layer plays an important role for plasma display panels (PDPs). In this experiment, ion beam assisted deposition (IBAD) methode was uesed to deposit a MgO thin film and the assisting oxygen ion beam energy was varied from 100 eV to 500 eV. In order to investigate the relationship between the secondary electron emission and the defect levels of the MgO layer, we measured the cathodoluminescence (CL) spectra of the MgO thin films, and we analyzed the CL peak intensity and peak transition. The results showed that the assisting ion beam energy played an important role in the peak intensity and the peak transition of the CL spectrum. The properties of MgO thin film were also analyzed using XRD and SEM, these results showed the assisting ion beam energy had direct effect on characteristics of MgO thin film.