PHPからExcelにデータをエクスポートする際の文字化けの解決策

<p><?php
/**
 * データを Excel にエクスポートして文字化けの問題を解決します
 * bbs.it-home.org を編集します
*/
function xlsBOF() {
 echo Pack("ssssss", 0x809, 0x8, 0x0, 0x10, 0x0, 0x0);
 return;
}</p>
<p>function xlsEOF() {
 echo Pack("ss", 0x0A, 0x00);
 return;
}</p>
<p>function xlsWriteNumber ($Row, $Col, $Value) {
 echo Pack("sssss", 0x203, 14, $Row, $Col, 0x0);
 echo Pack("d", $Value);
 return;
}&lt ;/p>
<p>function xlsWriteLabel($Row, $Col, $Value ) {
 $Value = iconv("UTF-8", "gb2312", $Value); //加上本语句，解决导出Excel文件乱数问题20110629
 $L = strlen($Value);
 echo Pack("ssssss", 0x204, 8 + $L, $Row, $Col, 0x0, $L) ;
 echo $Value;
 return;
}</p>
<p>include "connection.php";
$sql = "select ledger_name,ledger_sex,ledger_age,ledger_addfrom ps_ledger_11";
$query = mysql_query( $sql);</p>
<p>// 文件头
header("Pragma: public");
header("Expires: 0");
header("Cache-Control: must-revalidate, post-check=0, pre-check=0");
header("Content-Type: application/force-download");
header("Content-Type: application/octet-stream");
header(" Content-Type: application/download");
header("Content-Type: application/vnd.ms-excel; charset=UTF-8");
header("Content-Disposition:attachment;filename=警务室辅助警力统计表.xls ");
//header("Content-Disposition: inline;filename="" . $filename . ".xls"");
//iconv("utf-8", "gb2312", $filename);//解决文件起的乱序".xls"");
header("Content-Transfer-Encoding: binary ");</p>
<p>// 表中追加データ
 xlsBOF();
xlsWriteLabel(1,0,"列名");
xlsWriteLabel(1,1,"列名");
xlsWriteLabel(1,2,"列名");
xlsWriteLabel(1,3, "列名");
xlsWriteLabel(1,4,"列名");
$xlsRow = 1;
while($array = mysql_fetch_array($query)) {
++$i;
xlsWriteNumber($xlsRow, 0,"$i");
xlsWriteNumber($xlsRow,0,"$array[0]");
xlsWriteLabel($xlsRow,1,"$array[1]");
xlsWriteLabel($xlsRow,2, "$array[2]");
xlsWriteLabel($xlsRow,3,"$array[3]");
xlsWriteLabel($xlsRow,4,"$array[4]");
$xlsRow++;
}
 xlsEOF();
exit();
//测试能用，列名显示不出来，有待解决
?></p>