Nanosized films of stabilized zirconia with Au nanoparticles formed by implanting Au ions are studied by X-ray photoelectron spectroscopy and transmission electron microscopy. The effect of irradiation of films with Au ions and postimplantation annealing on the distribution of chemical elements and zirconium- containing ZrO_ x compounds over the depth of the films is studied. Based on the data on the dimensional shift of the Au 4 f photoelectron line, the average value of the nanoparticle size is determined.