DECLARE @sql VARCHAR(8000)

SET @sql=''  --初始化变量@sql

SELECT @sql=@sql+',['+期间+']' FROM #mycyy GROUP BY 期间 --变量多值赋值，数值要加上[]

SET @sql=stuff(@sql,1,1,'')--去掉首个','

SET @sql = ' select m.* , n.合计,n.平均数 from

(select * from (select * from #mycyy) a pivot (sum(famount) for 期间 in (' + @sql
    + ')) b) m ,

(select 部门代码,成本对象代码,sum(famount) 合计, cast(avg(famount*1.0) as decimal(18,2)) 平均数 from #mycyy group by 部门代码,成本对象代码) n

where m.部门代码 = n.部门代码  and  m.成本对象代码 = n.成本对象代码'

EXEC(@sql)

--可行

SELECT [USERNAME], [USERACCOUNT]
    , [ROLENAME] = stuff((
        SELECT ',' + [ROLENAME]
        FROM [TEST].[dbo].[T_Role]
        WHERE [USERACCOUNT] = a.[USERACCOUNT]
        FOR XML path('')
    ), 1, 1, '')
FROM [TEST].[dbo].[T_Role] a
GROUP BY [USERNAME], [USERACCOUNT]