create table #tb(db_element varchar(10),att_name varchar(10),att_value int)

insert into #tb 
select  '张三','a',74   union all
select  '张三','b',83    union all
select  '张三','c',93     union all
select  '李四','a',74     union all
select  '李四','b',84     union all
select  '李四','c',94 

 
declare @sql varchar(8000)
set @sql=''   
select @sql=@sql+','+att_name from #tb group by att_name 
set @sql=stuff(@sql,1,1,'')
set @sql='select * from #tb pivot (max(att_value) for att_name in ('+@sql+')) a'
exec(@sql)
drop table #tb
----------------------------------
de_element    a    b    c

李四    74    84    94
张三    74    83    93


---------------------
(6 行受影响)

(2 行受影响)

------解决方案--------------------
SQL code
declare @sql varchar(1000)

set     @sql='select db_element'

select  @sql=@sql+',max(case  when '''+att_name+''' then att_value else null end ['+att_name+']'

from(select distinct  att_name  from tb)a

set     @sql=@sql+' from tb group by  db_element'

exec(@sql)