The study focuses on preparation of thin cerium oxide films with a porous structure prepared by rf magnetron sputtering on a silicon wafer substrate using amorphous carbon (a-C) and nitrogenated amorphous carbon films (CNx) as an interlayer. We show that the structure and morphology of the deposited layers depend on the oxygen concentration in working gas used for cerium oxide deposition. Considerable erosion of the carbonaceous interlayer accompanied by the formation of highly porous carbon/cerium oxide bilayer systems is reported. Etching of the carbon interlayer with oxygen species occurring simultaneously with cerium oxide film growth is considered to be the driving force for this effect resulting in the formation of nanostructured cerium oxide films with large surface. In this regard, results of oxygen plasma treatment of a-C and CNx films are presented. Gradual material erosion with increasing duration of plasma impact accompanied by modification of the surface roughness is reported for both types of films. The CNx films were found to be much less resistant to oxygen etching than the a-C film.