declare @sql varchar(max)
declare @col varchar(max)

set @col =(SELECT '['+SmsItemKey+']'+',' FROM #TEMP FOr xml path(''))
set @col = substring(@col,1,len(@col)-1)

set @sql = ' select ' + @Col + ' FROM SmsList'

print @sql
exec(@sql)

参考：http://www.cnblogs.com/doubleliang/archive/2011/07/06/2098775.html；