LaNiO$_3$(LNO) thin films on (100) Si substrates are prepared by sol-gel method on heat treatment conditions, such as heat transfer direction, pyrolysis and annealing process, and annealing temperatures and times. The effect of heat treatment conditions on the (100) orientations, structures and resistances of the thin films are investigated by XRD, SEM(FESEM), and a lout probe method. Highly (100) orientation factor(0.97), a pseudocubic crystalline structure with a dense and uniform microstructure could be formed by the following conditions： 1) the heat transfer direction is from Si substrate to LNO, 2) the pyrolysis and annealing process are alternated, 3) the annealing temperature is $650^{circ}C$ and 4) the annealing times is 3 minutes. The sheet resistance of thin films decreased with increasing of a annealing temperature and time, and a number of coating.