declare @T table 
(id int,name varchar(4),mny numeric(3,1),rate int,refund int)
insert into @T
select 1,'大大',15.1,2,3 union all
select 2,'了了',12.0,1,4 union all
select 3,'小小',9.0,3,1

select id,name,
case when mny=(select max(mny) from @T) then '是' else '否' end as mny,
case when rate=(select max(rate) from @T) then '是' else '否' end as rate,
case when refund=(select max(refund) from @T) then '是' else '否' end as refund
from @T

/*
id          name mny  rate refund
----------- ---- ---- ---- ------
1           大大   是    否    否
2           了了   否    否    是
3           小小   否    是    否
*/

------解决方案--------------------
http://blog.csdn.net/wufeng4552/article/details/4681510