易飞会计科目表自己外挂表构造语句

易飞ERP会计科目表为：ACTMA，C#根据常用的树结构来构造treeview不行,规范成我想要的如下，当然也有可能我对C#不熟可以直接调用

SELECT MA001, MA002,SUBSTRING(MA002,0,(LEN(MA002)-1)) PID,MA003 FROM ACTMA 

WHERE LEN(MA002)>2 
union ALL 
SELECT MA001,case when MA002='' then '0' else MA002 END AS MA002, MA002 AS  PID,MA003 FROM ACTMA 
WHERE MA002='' and  LEN(MA002)<1  
union ALL
SELECT MA001, MA002,'0' as  PID,MA003 FROM ACTMA 
WHERE LEN(MA002)=2 
ORDER BY MA001 ASC