Y doped zinc oxide (YZO) thin films were deposited on F doped $SnO_2$ (FTO) glass substrate by sol-gel method using the spin-coating system. A homogeneous and stable solution was prepared by dissolving acetate in the solution added diethanolamine as sol-gel stabilizer. YZO films were obtained after preheated on the hot-plate for 5minute before each coating; the number of coating was 3 times. After the coating of last step, annealing of YZO films performed at $450^{circ}C$ for 30 minute. In order to confirming of a ultraviolet ray interruption and down-conversion effects, optical properties of YZO films, transmission spectrum and fluorescent spectrum were used. Also, for understanding the obtained results by experiment, the elestronic state of YZO was calculated using the density functional theory The results obtained by experiment were compared with calculated structure. The detail of electronic structure was obtained by the discrete variational Xa (DV-Xa) method, which is a sort of molecular orbital full potential method. The density of state and energy levels of dopant element were shown and discussed in association with optical properties.