您可以在两个方向分配行号，并在外部 order by 中选择一个:

You could assign row numbers in two directions, and pick one in an outer order by:

select  *
from    (
        select  row_number() over (order by SortColumn) rn1
        ,       row_number() over (order by SortColumn) rn2
        ,       *
        from    @t
        ) as SubQueryAlias
order by
        case when @asc=1 then rn1 end
,       case when @asc=0 then rn2 end desc

SE 数据的工作示例.