用游标自动建立表

ALTER   PROCEDURE test AS
SET NOCOUNT ON
if exists (select * from dbo.sysobjects where id = object_id(N'[dbo].[tmp]') and OBJECTPROPERTY(id, N'IsUserTable') = 1)
drop table [dbo].[tmp]
declare @uname nvarchar(100)
select distinct 纳税人税务机关名称 into tmp from test1
declare cur1 cursor for 
select 纳税人税务机关名称 from tmp
open cur1
fetch next from cur1 into @uname
   while @@fetch_status=0
   begin
        if exists (select * from dbo.sysobjects where id = object_id(@uname) and OBJECTPROPERTY(id, N'IsUserTable') = 1)
        begin
         exec('drop table ['+@uname+']')
        end
       exec ('select * into ['+@uname+'] from test1 where 纳税人税务机关名称='''+@uname+'''' )     
       fetch next from cur1 into @uname
   end
close cur1
deallocate cur1
GO