-- 示例数据
DECLARE @t TABLE(id int, value varchar(10))
INSERT @t SELECT 1, 'aa'
UNION ALL SELECT 1, 'bb'
UNION ALL SELECT 2, 'aaa'
UNION ALL SELECT 2, 'bbb'
UNION ALL SELECT 2, 'ccc'
-- 创建视图
GO
CREATE VIEW A
AS
SELECT *FROM (SELECT DISTINCT Id FROM @t)A
OUTER APPLY(
    SELECT [values]= STUFF(REPLACE(REPLACE(
            (   SELECT value FROM @t N
                WHERE id = A.id
                FOR XML AUTO
             ), '<N value="', ','), '"/>', ''), 1, 1, '')
)N

SELECT * FROM A
/*--结果
id          values
----------- ----------------
1           aa,bb
2           aaa,bbb,ccc