#!/usr/bin/perl -C -w

use strict;
use warnings;
use utf8;
use DBI;
use JSON::RPC::Client;
use Data::Dumper;
binmode(STDOUT,':utf8');
...
{
  $meta = {};
  $meta->{sql} = {};
  my ($group,$block);
  while (my $line = <DATA>)
  {
    chomp $line;
    if ($line =~ /^{(\w+)_(\w+)}$/)
    {
      $group = $1;
      $block = $2;
      $meta->{$group}->{$block} = ($group eq 'sql' ? '' : []);
    }
    else
    {
      if (defined($group) && defined($block))
      {
        if ($group eq 'sql')  { $meta->{$group}->{$block} .= $line . "\n" }
        else                  { push @{$meta->{$group}->{$block}}, $line }
      }
    }
  }
}

$dbh = &dblink();
print "Проверка1\n";
print Dumper(&sqlcmd_get('test'));
$dbh->disconnect();

sub dblink()
{
  $ENV{'NLS_LANG'} = 'RUSSIAN_CIS.UTF8';
  my $dbh = DBI->connect('dbi:Oracle:host=host;sid=billing;port=1521', 'user', 'password', {RaiseError => 0, AutoCommit => 0} );
  $dbh->do("ALTER SESSION SET NLS_NUMERIC_CHARACTERS = '. '");
  $dbh->do("ALTER SESSION SET NLS_DATE_FORMAT = 'YYYY-MM-DD'");
  $dbh->do("ALTER SESSION SET NLS_TIMESTAMP_FORMAT = 'YYYY-MM-DD HH:MI:SS'");
  return $dbh;
}

sub sqlcmd($;$)
{
  my $sql = shift||'';
  my $params = shift;
  return undef unless (grep {$cmd eq $_} qw(check execute fetch get));
  $sql = $meta->{'sql'}->{$sql} if (exists($meta->{'sql'}->{$sql}));
  my $q = $dbh->prepare($sql);
  if ($params && ref($params) eq 'HASH')
  {
    $q->bind_param(":$_", $params->{$_}) foreach keys(%{$params});
  }
  my $ret = $q->execute();
  my $row = $q->fetchrow_hashref;
  return $row;
}


__DATA__

{sql_test}
select 'Проверка2' as TEST, ACCOUNT_ID, DESCRIPTION from ACCOUNTS where ACCOUNT_ID = 81

Проверка1
$VAR1 = {
          'TEST' => "\x{41f}\x{440}\x{43e}\x{432}\x{435}\x{440}\x{43a}\x{430}2",
          'ACCOUNT_ID' => '81',
          'DESCRIPTION' => "\x{41e}\x{441}\x{43d}\x{43e}\x{432}\x{43d}\x{43e}\x{439} \x{441}\x{447}\x{435}\x{442}"
        };

print "Проверка1\n";
my $res = &sqlcmd_get('test');
print $res->{'DESCRIPTION'} . "\n";
--
Проверка1
Основной счет

use Data::Dumper;
$Data::Dumper::Useqq = 1;
{
  no warnings 'redefine';
  sub Data::Dumper::qquote
  {
    my $s = shift;
    return "'$s'";
  }
}