Room temperature liquid metal (LM) showcases a great promise in the fields of flexible functional thin film due to its favorable characteristics of flexibility, inherent conductivity, and printability. Current fabrication strategies of liquid metal film are substrate structure specific and sustain from unanticipated smearing effects. Herein, this paper reported a facile fabrication of liquid metal composite film via sequentially regulating oxidation to change the adhesion characteristics, targeting the ability of electrical connection and electrothermal conversion. The composite film was then made of the electrically resistive layer (oxidizing liquid metal) and the insulating Polyimide film (PI film) substrate, which has the advantages of electrical insulation and ultra-wide temperature working range, and its thickness is only 50 μm. The electrical resistance of composite film can maintain constant for 6 h and could work normally. Additionally, the heating film exhibited excellent thermal switching characteristics that can reach temperature equilibrium within 100 s, and recovery to ambient temperature within 50 s. The maximum working temperature of the as-prepared film is 115 °C, which is consistent with the result of the theoretical calculation, demonstrating a good electrothermal conversion capability. Finally, the heating application under extreme low temperature (−196 °C) was achieved. This conceptual study showed the promising value of the prototype strategy to the specific application areas such as the field of smart homes, flexible electronics, wearable thermal management, and high-performance heating systems.