if object_id('tempdb..#test') is not null drop table #test;
declare @sql varchar(8000),@sql1 varchar(8000)
select @sql = isnull(@sql + ',' , '') + fdepartname1 from mm group by fdepartname1
select @sql1 = isnull(@sql1 + ',' , '') + fdepartname2 from mm group by fdepartname2
exec ('
select * into #test
 from (select * from mm) a pivot (max(fbysl) for fdepartname1 in (' + @sql + ') ) b
pivot (max(fbyje) for fdepartname2 in (' + @sql1 + ') ) c   
')

------解决方案--------------------

SQL code
insert into tb select * from (select * from mm) a pivot (max(fbysl) for fdepartname1 in (' + @sql + ') ) b
pivot (max(fbyje) for fdepartname2 in (' + @sql1 + ') ) c