您已经用 SQL Server 2016 标记了您的问题，在 SQL Server 2016 中有一个新功能 STRING_SPLIT.

You have tagged your question with SQL Server 2016, in SQL Server 2016 there is a new function STRING_SPLIT.

在 SQL Server 2016 中，您的查询应该如此简单:

In SQL Server 2016 your query should be as simple as:

declare @tab table ([user_name] varchar(10),Unit varchar(100))
insert into @tab
VALUES ('ABC','1,2')

SELECT t.[user_name]
       , Value as Unit
FROM @tab t 
    CROSS APPLY STRING_SPLIT(t.Unit , ',')