In this paper, we use femtosecond laser pulse to scribe 304 stainless steel foil, detect the Fourier transform infrared spectrum of the sample before and after processing, confirm the "cold processing" and "thermal processing" and their mutual conversion, and determine the "cold processing" parameter window. The ablation threshold and incubation coefficient of 304 stainless steel foil are calculated, and the effects of scanning speed and effective pulse number on the ablation threshold are analyzed. The ANSYS software is used to simulate the radial and axial temperature distributions of the surface on 304 stainless steel foil sample and the heat-affected zone with a femtosecond laser fluence of 10 J/cm² and an effective number of pulses of 1 200 are obtained. In the aspect of spectral detection, the Fourier transform infrared spectra of the sample before and after processing are measured and two processing mechanisms of "cold processing" and "hot processing" are confirmed, which proves that we can achieve the conversion between "cold processing" and "hot processing" by changing the laser fluence and determine the "cold processing" laser fluence range.