insert into 另表
  select Ltyp,
  stuff((select ','+Lname from #SQltemp b where a.Ltyp=b.Ltyp order by Lname for xml path('')),1,1,'') from #SQltemp a group by Ltyp

------解决方案--------------------
SQL code

insert into tb
select Ltyp,stuff((select ','+Lname from #SQltemp b where a.Ltyp=b.Ltyp order by Lname for xml path('')),1,1,'')
from #SQltemp a
group by Ltyp

--or

select Ltyp,stuff((select ','+Lname from #SQltemp b where a.Ltyp=b.Ltyp order by Lname for xml path('')),1,1,'')
    into tb
from #SQltemp a
group by Ltyp