create table [3DSource]
(Team    int        not null,
 Chid    int        not null,
 Dvlue    float    null
)
insert into [3DSource]
select 1,1,23.5 union all
select 2,2,21.2 union all
select 2,3,26.8 union all

declare @s varchar(8000)  
set @s = ' '   
select @s = @s+ ',['+convert(varchar(8),Chid)+']=Sum(case when Chid= '+convert(varchar(8),Chid)+'  then Dvlue end)  '  
from (select Cast(Chid As VarChar) As Chid from [3DSource] group by [3DSource].Chid) a
print 'select Team '+@s+ ' from [3DSource] group by Team'

set @s='select Team '+@s+ ' from [3DSource] group by Team'
print @s
exec(@s)
Team        1                      2                      3
----------- ---------------------- ---------------------- ----------------------
1           23.5                   NULL                   NULL
2           NULL                   21.2                   26.8
警告: 聚合或其他 SET 操作消除了空值。

(2 行受影响)

------解决方案--------------------
SQL code
declare @s varchar(8000)  
set @s = ' '   
select @s = isnull(@s+ ',','')+' Sum(case when Chid= '''+ltrim(Chid)+''' then (Dvalue) else 0 end) as ['+ltrim(Chid)+']'  
from (select Cast(Chid As VarChar(10)) As Chid from [3DSource] group by [3DSource].Chid) a
--print @s  

set @s='select Team '+@s+ ' from [3DSource] group by Team'
print @s
exec(@s)