'Utf8 转换为 Unicode
Public Function UTF8_Decode(ByVal s As String) As String
Dim lUtf8Size As Long
Dim sBuffer As String
Dim lBufferSize As Long
Dim lResult As Long
Dim b() As Byte
If LenB(s) Then
On Error GoTo EndFunction
b = StrConv(s, vbFromUnicode)
主题：将UTF-8编码的字符串转化成GB2312的编码，没有对应编码的字符串转化为&#DEC;