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把有限元法与传递函数方法相结合，发展了一种便于处理变系数微分方程的传递函数方法。这种方法把有限元位移假设作为传递函数方法中对变系数部分预估的基础，然后再利用传递函数方法的标准解法进行处理。作为应用实例，利用此方法对变截面梁进行了具体的分析，并作了数值模拟。结果表明本方法既保留了传递函数方法的各种特点，又提高了单元的精度。
By combining the finite element method and the transfer function method, a transfer function method is developed to deal with the variable coefficient differential equation. In this method, the finite element displacement assumption is used as the basis for the partial estimation of the variable coefficients in the transfer function method and then processed using the standard solution of the transfer function method. As an example of application, this method is used to analyze concrete beam with variable section and numerical simulation. The results show that this method not only retains the various features of the transfer function method, but also improves the accuracy of the unit.