if object_id('[CodeData]') is not null drop table [CodeData]
go
create table [CodeData]([InstCode] varchar(8),[code] varchar(4),[mValue] int)
insert [CodeData]
select '工商银行','余额',20 union all
select '工商银行','贷款',30 union all
select '建设银行','余额',40 union all
select '建设银行','贷款',50
go

declare @sql varchar(8000)
select 
  @sql=isnull(@sql+',','')
  +'sum(case when InstCode='''+InstCode+''' then mValue else 0 end) as ['+InstCode+']'
from 
  (select distinct InstCode from CodeData) t

exec ('select code as 类型,'+@sql+' from CodeData group by code')

/**
类型   工商银行        建设银行
---- ----------- -----------
贷款   30          50
余额   20          40

(2 行受影响)
**/