语句优化，把游标中的更新改成更新语句。

[vfork]

declare @BillNo varchar(20)
declare @xh int
declare @OverLevel int --已完成的审批次数
declare @SumLevel int --总共的审批次数
declare @CheckUser varchar(254)
declare my_cur cursor for
select BillNo,xh,SumLevel from #tmp_bill
open my_cur
fetch next from my_cur into @BillNo, @Xh, @SumLevel
while @@fetch_status=0
begin
select @OverLevel=count(1) from CheckRec where Bill='jh' and BillNo=@BillNo and Xh=@xh --计算已经完成的审批次数
select @CheckUser=AppUser from work_flow where Bill='jh' and pLevel=@SumLevel-@OverLevel --当前级别的审核人
update #tmp_bill set OverLevel=@OverLevel, CheckUser=@CheckUser WHERE CURRENT OF my_cur
fetch next from my_cur into @BillNo, @Xh, @SumLevel
end
close my_cur
deallocate my_cur

从表CheckRec中（根据#tmp_bill的BillNo和Xh）取记录条数更新到#tmp_bill表中的OverLevel
从表work_flow中（#tmp_bill的SumLevel和上一步计算出来的OverLevel相减的结果）查找当前级别的审核人，然后更新到#tmp_bill的CheckUser

表#tmp_bill 记录数5000多，表CheckRec记录数5000多，work_flow记录数50多条，
以上游标计算非常慢，想用update语句替换游标，请高手指教。
注：临时表#tmp_bill的BillNo和Xh已经建立索引。

[vfork]

declare @BillNo varchar(20) 
declare @xh int 
declare @OverLevel int --已完成的审批次数 
declare @SumLevel int --总共的审批次数 
declare @CheckUser varchar(254) 
declare my_cur cursor for 
  select BillNo,xh,SumLevel from #tmp_bill 
  open my_cur 
  fetch next from my_cur into @BillNo, @Xh, @SumLevel 
  while @@fetch_status=0 
  begin 
    select @OverLevel=count(1) from CheckRec where Bill='jh' and BillNo=@BillNo and Xh=@xh --计算已经完成的审批次数 
    select @CheckUser=AppUser from work_flow where Bill='jh' and pLevel=@SumLevel-@OverLevel --当前级别的审核人 
    update #tmp_bill set OverLevel=@OverLevel, CheckUser=@CheckUser WHERE CURRENT OF my_cur    
    fetch next from my_cur into @BillNo, @Xh, @SumLevel 
  end 
close my_cur 
deallocate my_cur 

为了方便查看，贴一下代码格式。

[wzy_love_sly]

update t set 
OverLevel=(select count(1) from #tmp_bill where BillNo=t.BillNo and Xh=t.xh),
CheckUser=(select max(AppUser) from work_flow where pLevel=t.SumLevel-t.OverLevel)
from #tmp_bill t
where bill='jh' 

[hery2002]

--try
update t 
set OverLevel=isnull((select count(1) from CheckRec where Bill='jh' and BillNo=t.BillNo and Xh=t.xh),0), 
    CheckUser=(select AppUser from work_flow where Bill='jh' and 
                    pLevel= SumLevel - (isnull(select count(1) from CheckRec where Bill='jh' 
                    and BillNo=t.BillNo and Xh=t.xh ),0))
from #tmp_bill t

[ydage]

--hery2002的方法就行
update t
set OverLevel=isnull((select count(1) from CheckRec where Bill='jh' and BillNo=t.BillNo and Xh=t.xh),0),
CheckUser=(select AppUser from work_flow where Bill='jh' and
pLevel= SumLevel - (isnull(select count(1) from CheckRec where Bill='jh'
and BillNo=t.BillNo and Xh=t.xh ),0))
from #tmp_bill t

[vfork]

牛人真多。谢谢了。