create table tb(col1 varchar(1),col2 decimal(10,0))
insert into tb select 'A',1000
insert into tb select 'A',200
insert into tb select 'B',800
drop FUNCTION dbo.f_str
CREATE FUNCTION dbo.f_str(@col1 varchar(10))
RETURNS varchar(100)
AS
BEGIN
    DECLARE @re varchar(100)
    SET @re=''
    SELECT @re=@re+'+'+CAST(col2 as varchar)
    FROM tb
    WHERE col1=@col1
    RETURN(STUFF(@re,1,1,'')+'=')
END

select col1,dbo.f_str(col1)+ltrim(sum(col2)) as hb,count(*) as [count]
from tb group by col1

------解决方案--------------------
select count(sjzb.SJZB),sum(t1.htzj),sum(t2.SSZJ)
from sjzb,(select count(*) as count1,sum(htzj) as htzj from SSMC group SJBH),(select count(*) as count2,sum(SSZJ) as SSZJ from JSSJ group SJBH)
where sjzb.SJZT='出具审计报告' and  sjzb.sjbh=t1.sjbh and t1.sjbh.t2.sjbh and t1.count1=t2.count2

------解决方案--------------------
只能做到这步了
SQL code

select count(*), sum(htzj), sum(sszj)
from
(select sjbh, htzj, sszj
from sjzb
where sjbh in
(select a.sjbh
from
(select SJBH, count(sjbh) as sjbhcount
from SSMC
group by SJBH
union
select SJBH, -1 * count(sjbh) as sjbhcount
from JSSJ
group by SJBH) as a inner join sjzb s
on a.sjbh = s.sjbh
where s.SJZT = '出具审计报告'
group by a.sjbh
having sum(sjbhcount) = 0 )) b

------解决方案--------------------
SQL code

--1、总表数据（SJZB） 
declare @SJZB table (SJBH varchar(12),SJXS varchar(4),HTZJ decimal(18,2),SSZJ decimal(18,2),SJZT varchar(15))
insert into @SJZB values('NS-2007-001','結算',490948.23,665614.42,'出具審計報告')
insert into @SJZB values('NS-2007-002','決算',327298.82,443742.88,'出具審計報告')
insert into @SJZB values('NS-2007-003','預算',163649.41,221871.54,'審計結果確認')
insert into @SJZB values('NS-2007-004','結算',163649.41,221871.54,'出具審計報告')
insert into @SJZB values('NS-2007-005','結算',163649.41,221871.54,'出具審計報告')

select * from @SJZB

--2、送审数据（SSMC) 
declare @SSMC table (id int,SJBH varchar(12),HTZJ decimal(18,2),SSZJ decimal(18,2))
insert into @SSMC values(1,'NS-2007-001',163649.4