In respect of variable coefficient differential equations, the equations of coefficient function approximation were more accurate than the coefficient to be frozen as a constant in every discrete subinterval. Usually, the difference schemes constructed based on Taylor expansion approximation of the solution do not suit the solution with sharp function.Introducing into local bases to be combined with coefficient function approximation, the difference can well depict more complex physical phenomena, for example, boundary layer as well as high oscillatory, with sharp behavior. The numerical test shows the method is more effective than the traditional one.