代码：

--创建链接服务器 exec sp_addlinkedserver   'ITSV ', ' ', 'SQLOLEDB ', '192.168.1.72' exec sp_addlinkedsrvlogin 'ITSV ', 'false ',null, 'sa ', '!QAZ2wsx' --查询示例  insert into [AutoData].[dbo].[AutoData_Report_Account_Item]  select [AccountID]      ,[AccountCode]      ,[AccountName]      ,[AccountTypeName]      ,[AccountTypeCode]      ,[AccountTypeNameSub1]      ,[AccountTypeCodeSub1]      ,[AccountTypeNameSub2]      ,[AccountTypeCodeSub2]      ,[Dr_Cr_EN]      ,[Dr_Cr_CN]      ,[Unit]      ,[IsDelete]      ,[CreateTime]      ,[UpdateTime] from ITSV.[P3QA].[dbo].[P3_Report_Account_Item]--以后不再使用时删除链接服务器 exec sp_dropserver  'ITSV ', 'droplogins '

http://www.cnblogs.com/OpenCoder/archive/2010/03/18/1689321.html

http://www.cnblogs.com/jokey/archive/2010/08/05/1793507.html