SQL> WITH t AS (
  2      SELECT '一环' area,100 p1,200 p2,300 p3,2011 tyear,8 mon FROM dual UNION ALL
  3      SELECT '一环' area,101 p1,201 p2,301 p3,2010 tyear,8 mon FROM dual UNION ALL
  4      SELECT '二环' area,100 p1,200 p2,300 p3,2011 tyear,8 mon FROM dual UNION ALL
  5      SELECT '二环' area,102 p1,202 p2,302 p3,2010 tyear,8 mon FROM dual UNION ALL
  6      SELECT '三环' area,100 p1,200 p2,300 p3,2011 tyear,8 mon FROM dual UNION ALL
  7      SELECT '三环' area,103 p1,203 p2,303 p3,2010 tyear,8 mon FROM dual
  8  )
  9  SELECT m.area,
 10         m.pname,
 11         MAX(decode(m.tyear,2011,m.p,NULL)) 当前月,
 12         MAX(decode(m.tyear,2010,m.p,NULL)) 去年同期
 13    FROM (
 14      SELECT t.area,'指标1' pname,t.p1 p,t.tyear,t.mon FROM t UNION ALL
 15      SELECT t.area,'指标2' pname,t.p2 p,t.tyear,t.mon FROM t UNION ALL
 16      SELECT t.area,'指标3' pname,t.p3 p,t.tyear,t.mon FROM t
 17  ) m
 18  GROUP BY m.area,m.pname
 19  ORDER BY m.area,m.pname
 20  ;

AREA   PNAME       当前月   去年同期
------ ------- ---------- ----------
一环   指标1          100        101
一环   指标2          200        201
一环   指标3          300        301
三环   指标1          100        103
三环   指标2          200        203
三环   指标3          300        303
二环   指标1          100        102
二环   指标2          200        202
二环   指标3          300        302