使用application/vnd.ms-excel方法输出EXCEL，但汉字成了乱码，怎么办？

[llitcwl]

System.IO.StringWriter tw = new System.IO.StringWriter();
System.Web.UI.HtmlTextWriter hw = new System.Web.UI.HtmlTextWriter(tw);
Response.Clear();
Response.ContentType = "application/vnd.ms-excel" ; this.EnableViewState = false;
Response.Write(ls_data);
Response.End();

[stoway]

Response.ContentEncoding = System.Text.Encoding.UTF8或
Response.ContentEncoding = System.Text.Encoding.Default

[bitsbird]

string strFileName = HttpUtility.UrlEncode( System.Text.Encoding.UTF8.GetBytes(strFile));