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create table 部门表(depid varchar(20),name varchar(20),depid_up varchar(20))
insert into 部门表 select '001','部门一','003'
union all select '002','部门二','003'
union all select '003','大部门一',''
union all select '004','部门三','003'
union all select '005','大部门二',''
union all select '006','大部门三',''
union all select '007','部门四','005'
union all select '008','部门五','005'



select  depid,name  from
(
    select  depid , name, px=1   from   部门表   where   isnull(depid_up,'')=''
    union   all
    select  a.depid,'--'+b.name+'--', px=2   from   部门表 a,部门表 b where a.depid=b.depid_up) torder   by   depid, px