CREATE TABLE A (FLOW_ID INT,[督办人id]INT,[审批人] INT)
INSERT INTO a select  
  23,5567,4432
CREATE TABLE b (FLOW_ID INT,main_id INT,sentence NVARCHAR(320))
INSERT INTO B SELECT 23,5567,N'请尽快办理，同意' UNION 
SELECT 23,4432,N'不同意，其中XX有问题'

CREATE VIEW V_VIEW
AS
SELECT A.*,B.sentence FROM A JOIN B ON A.FLOW_ID=B.FLOW_ID AND ([督办人id]=MAIN_ID OR [审批人]=MAIN_ID)


/*
FLOW_ID    督办人id    审批人    sentence
23    5567    4432    请尽快办理，同意
23    5567    4432    不同意，其中XX有问题
*/

------解决方案--------------------

SQL code
-->测试数据
IF OBJECT_ID('tb1')IS NOT NULL
DROP TABLE tb1
GO
CREATE TABLE tb1 (
  flow_id INT,
  [督办人id] INT,
  [审批人]   INT)

INSERT INTO tb1
SELECT 23,
       5567,
       4432
IF OBJECT_ID('tb2')IS NOT NULL
DROP TABLE tb2
GO
CREATE TABLE tb2 (
  flow_id  INT,
  main_id  INT,
  sentence NVARCHAR(320))

INSERT INTO tb2
SELECT 23,
       5567,
       N'请尽快办理，同意'
UNION ALL
SELECT 23,
       4432,
       N'不同意，其中XX有问题'
-->测试查询
SELECT a.*,
       b.sentence
FROM   tb1 a
       LEFT JOIN tb2 b
         ON a.flow_id = b.flow_id
            AND ([督办人id] = main_id
                  OR [审批人] = main_id)
----------------------
/*
FLOW_ID 督办人id   审批人    sentence
23    5567      4432     不同意，其中XX有问题
23    5567      4432     请尽快办理，同意
*/