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    my $dbh = DBI->connect(
        'DBI:mysql:db_main',
...
            on_connect_do => [ "SET NAMES 'utf8'", "SET CHARACTER SET 
+'utf8'" ]
        }
    )

      
my $dbh = DBI->connect('DBI:ODBC:Driver={SQL Server};Server=SQL2008;Da
+tabase=db_main;UID=user;PWD=pass')
    or die "$DBI::errstr\n";

my $sql = "insert test values (N'中文')";