--测试数据
create table testTable(Organization nvarchar(10),Province varchar(5),P93 float,P97 float)
insert into testTable
select '社会单位','101',7.03,7.66 union all
select '中石化','101',7.08,7.67 union all
select '中石油','101',7.11,7.67 union all
select '社会单位','102',7.03,7.66 union all
select '中石化','102',7.08,7.67 union all
select '中石油','102',7.11,7.67
--方法一,静态SQL语句
select Province,
max(case Organization when '社会单位' then P93 else 0 end) 社会单位P93,
max(case Organization when '中石化' then P93 else 0 end) 中石化P93,
max(case Organization when '中石油' then P93 else 0 end) 中石油P93,
max(case Organization when '社会单位' then P97 else 0 end) 中石化P97,
max(case Organization when '中石化' then P97 else 0 end) 中石化P97,
max(case Organization when '中石油' then P97 else 0 end) 中石化P97
from @table group by Province
--方法二,动态SQL
declare @sqlStr varchar(8000) 
set @sqlStr = 'select Province ' 
select @sqlStr = @sqlStr + ' , max(case Organization when ''' + Organization + ''' then P93 else 0 end) [' + Organization +'P93'+ ']' 
from (select distinct Organization from testTable) as a 
select @sqlStr = @sqlStr + ' , max(case Organization when ''' + Organization + ''' then P97 else 0 end) [' + Organization +'P97'+ ']'
from (select distinct Organization from testTable) as a 
set @sqlStr = @sqlStr + ' from testTable group by Province' 
exec(@sqlStr)
--结果
Province 社会单位P93                中石化P93                 中石油P93                 社会单位P97                中石化P97                 中石油P97
-------- ---------------------- ---------------------- ---------------------- ---------------------- ---------------------- ----------------------
101      7.03                   7.08                   7.11                   7.66                   7.67                   7.67
102      7.03                   7.08                   7.11                   7.66                   7.67                   7.67

(2 行受影响)

------解决方案--------------------

SQL code
--> 测试数据：[tb]
IF OBJECT_ID('[tb]') IS NOT NULL DROP TABLE [tb]
GO 
CREATE TABLE [tb]([Organization] VARCHAR(8),[Province] INT,[P93] NUMERIC(3,2),[P97] NUMERIC(3,2))
INSERT [tb]
SELECT '社会单位',101,7.03,7.66 UNION ALL
SELECT '中石化',101,7.08,7.67 UNION ALL
SELECT '中石油',101,7.11,7.67 UNION ALL
SELECT '社会单位',102,7.03,7.66 UNION ALL
SELECT '中石化',102,7.08,7.67 UNION ALL
SELECT '中石油',102,7.11,7.67
--------------开始查询--------------------------
DECLARE @s VARCHAR(max)
SELECT @s=ISNULL(@s+',','')+QUOTENAME(Organization+'P93')+'=max(case when [Organization]='''+LTRIM([Organization])+''' then [P93] else 0 end)'    
FROM [tb]
SELECT @s=ISNULL(@s+',','')+QUOTENAME(Organization+'P97')+'=max(case when [Organization]='''+LTRIM([Organization])+''' then [P97] else 0 end)'    
FROM [tb]
GROUP BY [Organization]
SELECT @s='SELECT [Province],'+@s+'FROM [tb] GROUP BY Province'
--PRINT @s
EXEC(@s)


----------------结果----------------------------
/* 
Province    社会单位P93    中石化P93    中石油P93    社会单位P93    中石化P93    中石油P93    社会单位P97    中石化P97    中石油P97
101    7.03    7.08    7.11    7.03    7.08    7.11    7.66    7.67    7.67
102    7.03    7.08    7.11    7.03    7.08    7.11    7.66    7.67    7.67
*/