原代码：

/*福建公安高等专科学校当月无补助有前期补助的卡实现在窗机上领取T-SQL代码（当月补助形成后发放前处理的）*/

declare @month/*月份*/ datetime,@k /*卡类别*/ int,@customerid int /*客户号*/, @subsidyfare/*补助额*/ money

select top 1 @month= month from t_subsidymonth order by month desc/*获取补助当月份值*/

declare k cursor for select cardtype from t_subsidymonth where plancount=0 and month=@month

open k

fetch next from k into @k

while (@@fetch_status=0)

  begin

    declare custid_dist cursor for select distinct customerid from t_subsidynotputout where cardtype=@k

    open custid_dist

    fetch next from custid_dist into @customerid

    while (@@fetch_status=0)

      begin

        insert into t_subsidymonthplan(month,customerid,cardtype,subsidy) values(@month,@customerid,@k,0) –关键

        fetch next from custid_dist into @customerid

      end

    close custid_dist

    deallocate custid_dist

  declare custid_subsidyfare cursor for select customerid,sum(subsidy) as sum_subsidy from t_subsidynotputout where cardtype=@k group by customerid

  open custid_subsidyfare

  fetch next from custid_subsidyfare into @customerid,@subsidyfare

  while (@@fetch_status=0)

    begin

      update t_customers set subsidydt=@month ,cursubsidyfare=@subsidyfare,subsidyout='F' where  customerid =@customerid –关键

      fetch next from custid_subsidyfare into @customerid,@subsidyfare

    end

    close custid_subsidyfare

    deallocate custid_subsidyfare

  fetch next from k into @k

  end

close k

deallocate k

优化后代码：

declare @month/*月份*/ datetime

select top 1 @month= month from t_subsidymonth order by month desc/*获取补助当月份值*/

update t_customers set t_customers.subsidydt=@month ,t_customers.cursubsidyfare=l.sum_subsidy ,t_customers.subsidyout='F'  from ( select customerid,sum(subsidy) as sum_subsidy from t_subsidynotputout where cardtype in (select cardtype from t_subsidymonth where plancount=0 and month=@month) group by customerid) as l 
where t_customers.customerid=l.customerid

insert into t_subsidymonthplan(month,customerid,cardtype,subsidy) select subsidydt,customerid,cardtype,0 as subsidyfare from t_customers where customerid in (select distinct customerid from t_subsidynotputout where cardtype in (select cardtype from t_subsidymonth where plancount=0 and month=@month))

附：用到的基本表信息