Electrolyte gating with ionic liquids (IL) on correlated vanadium dioxide (VO 2 ) nanowires/beams is effective to modulate the metal-insulator transition (MIT) behavior. While for macrosize VO 2 fi lm, the gating treatment shows different phase modulation process and the intrinsic mechanism is still not clear, though the oxygen-vacancy diffusion channel is always adopted for the explanation. Herein, the dynamic phase modulation of electrolyte gated VO 2 fi lms is investigated and the oxygen vacancies formation, diffusion, and recovery at the IL/oxide interface are observed. As a relatively slow electrochemical reaction, the gating effect gradually permeates from surface to the inside of VO 2 fi lm, along with an unsynchronized changes of integral electric, optical, and structure properties. First-principles-based theoretical calculation reveals that the oxygen vacancies can not only cause the structural deformations in monoclinic VO 2 , but also account for the MIT transition by inducing polarization charges and thereby adjusting the d-orbital occupancy. The fi ndings not only clarify the oxygen vacancies statement of electrolyte gated VO 2 fi lm, but also can be extended to other ionic liquid/oxide systems for better understanding of the surface electrochemical stability and electronic properties modulation.