我的问题的答案是:使用freeTDS！ 上面有一个用于字符集的参数:

The answer for my question is: Use freeTDS! Theres a parameter for charset on it:

[MyDSN]
    host = <<ip>>
    port = <<port>>
    # use 8.0 for newer versions of SQLSERVER
        tds version = 8.0
        # text size don't need to be such a high value, its just an example
        text size = 4294967295
        client charset = UTF-8

在Zend Framework上，按以下方式配置连接:

On Zend Framework, configure your connection like this:

;; BANCO DE DADOS LINUX
database.adapter                = PDO_MSSQL
database.params.pdoType         = dblib

database.params.host            = MyDSN
database.params.dbname          = <<dbname>>
database.params.username        = <<username>>
database.params.password        = <<passwd>>
database.params.driver_options.charset = UTF-8

database.isDefaultTableAdapter  = true

它解决了问题！ ;)