仅供参考：
Private Declare Function MultiByteToWideChar Lib "kernel32" (ByVal CodePage As Long, ByVal dwFlags As Long, ByRef lpMultiByteStr As Any, ByVal cchMultiByte As Long, ByVal lpWideCharStr As Long, ByVal cchWideChar As Long) As Long
Private Declare Function WideCharToMultiByte Lib "kernel32" (ByVal CodePage As Long, ByVal dwFlags As Long, ByVal lpWideCharStr As Long, ByVal cchWideChar As Long, ByRef lpMultiByteStr As Any, ByVal cchMultiByte As Long, ByVal lpDefaultChar As Long, ByVal lpUsedDefaultChar As Long) As Long
'常用的代码页：
const cpUTF8 =65001
const cpGB2312 = 936
const cpGB18030=54936
const cpUTF7 =65000
Function MultiByteToUTF16(UTF8() As Byte, CodePage As Long) As String
Dim bufSize As Long
bufSize = MultiByteToWideChar(CodePage, 0&, UTF8(0), UBound(UTF8) + 1, 0, 0)
MultiByteToUTF16 = Space(bufSize)
MultiByteToWideChar CodePage, 0&, UTF8(0), UBound(UTF8) + 1, StrPtr(MultiByteToUTF16), bufSize
End Function
Function UTF16ToMultiByte(UTF16 As String, CodePage As Long) As Byte()
Dim bufSize As Long
Dim arr() As Byte
bufSize = WideCharToMultiByte(CodePage, 0&, StrPtr(UTF16), Len(UTF16), 0, 0, 0, 0)
ReDim arr(bufSize - 1)
WideCharToMultiByte CodePage, 0&, StrPtr(UTF16), Len(UTF16), arr(0), bufSize, 0, 0
UTF16ToMultiByte = arr
End Function
Private Sub Command1_Click()
MsgBox MultiByteToUTF16(UTF16ToMultiByte("ab中,c", cpUTF8), cpUTF8)
End Sub
