CREATE TABLE t1
(
    id INT,
    name VARCHAR(5),
    value DECIMAL(18,1)
)
INSERT INTO t1
SELECT 1, 'a', 34 UNION ALL
SELECT 1, 'b', 45 UNION ALL
SELECT 1, 'c', 490 UNION ALL
SELECT 2, 'd', 34 UNION ALL
SELECT 2, 'e', 45 UNION ALL
SELECT 2, 'f', 3.4 UNION ALL
SELECT 3, 'g', 45 UNION ALL
SELECT 3, 'h', 39 UNION ALL
SELECT 3, 'i', 4400
SELECT * FROM t1

;WITH AAA AS
(
    SELECT ROW_NUMBER() OVER(ORDER BY name) AS rowindex,* FROM t1
)
,BBB AS
(
    SELECT *,(SELECT value FROM AAA WHERE rowindex=A1.rowindex+1) AS value1 FROM AAA AS A1
)
,CCC AS
(
    SELECT *,value1/value AS AC FROM BBB 
)
SELECT *,CASE WHEN AC>=100 THEN '比前值大概增加100倍'
                WHEN AC>=10 AND AC<100 THEN '比前值大概增加10倍'
                WHEN AC<=0.1 THEN '比前值大概缩小10倍'
        END AS [说明]
FROM CCC WHERE AC>=10 OR AC<=0.1

-------------------------------
rowindex id    name    value    value1    AC                    说明
2     1    b    45.0    490.0    10.88888888888888888888    比前值大概增加10倍
3     1    c    490.0    34.0    0.06938775510204081632    比前值大概缩小10倍
5     2    e    45.0    3.4    0.07555555555555555555    比前值大概缩小10倍
6     2    f    3.4    45.0    13.23529411764705882352    比前值大概增加10倍
8     3    h    39.0    4400.0    112.82051282051282051282    比前值大概增加100倍