跟踪同一秒内发生的:
exec sp_cursorfetch 180154107,16,1,1
go
exec sp_cursorfetch 180154075,16,1,1
go
declare @p1 int
set @p1=180154097
declare @p3 int
set @p3=1
declare @p4 int
set @p4=1
declare @p5 int
set @p5=4
exec sp_cursoropen @p1 output,N'Select Cc_Id,(Select Qx_Jc From SS_Qdxx B Where B.Qd_Id=A.Dz_Zdid),(Select Qx_Jc From SS_Qdxx B Where B.Qd_Id=A.Dz_Kdid),Dz_Bsxxsj From JQC_Qddz A Where A.Fq_Id=73 And Dz_ZT=0 Order By A.Cc_Id',@p3
output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
declare @p1 int
set @p1=0
declare @p3 int
set @p3=98305
declare @p4 int
set @p4=98305
declare @p5 int
set @p5=0
exec sp_cursoropen @p1 output,N'select count(*) from bqc_fq where fq_disp=1 and fq_zt=0',@p3 output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
declare @p1 int
set @p1=0
declare @p3 int
set @p3=98305
declare @p4 int
set @p4=98305
declare @p5 int
set @p5=0
exec sp_cursoropen @p1 output,N'select count(*) from bqc_fq where fq_disp=1 and fq_zt=0',@p3 output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
declare @p1 int
set @p1=180154107
declare @p3 int
set @p3=1
declare @p4 int
set @p4=1
declare @p5 int
set @p5=2
exec sp_cursoropen @p1 output,N'select * from bqc_fq where fq_disp=1 and fq_zt=0',@p3 output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
declare @p1 int
set @p1=0
declare @p3 int
set @p3=98305
declare @p4 int
set @p4=98305
declare @p5 int
set @p5=0
exec sp_cursoropen @p1 output,N'select count(*) from bqc_fq where fq_disp=1 and fq_zt=0',@p3 output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
declare @p1 int
set @p1=180154095
declare @p3 int
set @p3=1
declare @p4 int
set @p4=1
declare @p5 int
set @p5=2
exec sp_cursoropen @p1 output,N'select * from bqc_fq where fq_disp=1 and fq_zt=0',@p3 output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
declare @p1 int
set @p1=0
declare @p3 int
set @p3=98305
declare @p4 int
set @p4=98305
declare @p5 int
set @p5=0
exec sp_cursoropen @p1 output,N'select count(*) from bqc_fq where fq_disp=1 and fq_zt=0',@p3 output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
exec sp_cursorfetch 180154059,16,1,1
go
declare @p1 int
set @p1=180154353
declare @p3 int
set @p3=1
declare @p4 int
set @p4=1
declare @p5 int
set @p5=6
exec sp_cursoropen @p1 output,N'select * from bqc_cc',@p3 output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
exec sp_cursorfetch 180154093,16,5,64
go
declare @p1 int
set @p1=0
declare @p3 int
set @p3=98305
declare @p4 int
set @p4=98305
declare @p5 int
set @p5=0
exec sp_cursoropen @p1 output,N'select count(*) from bqc_fq where fq_disp=1 and fq_zt=0',@p3 output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
exec sp_cursorfetch 180154101,16,5,1
go
exec sp_cursorfetch 180154061,16,6,1
go
exec sp_cursorfetch 180154059,16,2,1
go
declare @p1 int
set @p1=0
declare @p3 int
set @p3=98305
declare @p4 int
set @p4=98305
declare @p5 int
set @p5=0
exec sp_cursoropen @p1 output,N'select count(*) from bqc_fq where fq_disp=1 and fq_zt=0',@p3 output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
declare @p1 int
set @p1=180154105
declare @p3 int
set @p3=1
declare @p4 int
set @p4=1
declare @p5 int
set @p5=6
exec sp_cursoropen @p1 output,N'Select Cc_Id,(Select Qx_Jc From SS_Qdxx B Where B.Qd_Id=A.Dz_Zdid),(Select Qx_Jc From SS_Qdxx B Where B.Qd_Id=A.Dz_Kdid),Dz_Bsxxsj From BQC_Qddz A Where A.Fq_Id=55 And Dz_ZT=0 Order By A.Cc_Id',@p3
output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
declare @p1 int
set @p1=180154081
declare @p3 int
set @p3=1
declare @p4 int
set @p4=1
declare @p5 int
set @p5=6
exec sp_cursoropen @p1 output,N'Select Cc_Id,(Select Qx_Jc From SS_Qdxx B Where B.Qd_Id=A.Dz_Zdid),(Select Qx_Jc From SS_Qdxx B Where B.Qd_Id=A.Dz_Kdid),Dz_Bsxxsj From BQC_Qddz A Where A.Fq_Id=55 And Dz_ZT=0 Order By A.Cc_Id',@p3
output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
exec sp_cursorfetch 180154097,16,1,64
go
declare @p1 int
set @p1=180154041
declare @p3 int
set @p3=1
declare @p4 int
set @p4=1
declare @p5 int
set @p5=6
exec sp_cursoropen @p1 output,N'Select Cc_Id,(Select Qx_Jc From SS_Qdxx B Where B.Qd_Id=A.Dz_Zdid),(Select Qx_Jc From SS_Qdxx B Where B.Qd_Id=A.Dz_Kdid),Dz_Bsxxsj From BQC_Qddz A Where A.Fq_Id=55 And Dz_ZT=0 Order By A.Cc_Id',@p3
output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
exec sp_cursorfetch 180154105,16,2,1
go
exec sp_cursorfetch 180154105,16,3,1
go
exec sp_cursorfetch 180154105,16,4,1
go
exec sp_cursorfetch 180154357,16,6,1
go
exec sp_cursorfetch 180154081,16,6,1
go
declare @p1 int
set @p1=180154111
declare @p3 int
set @p3=1
declare @p4 int
set @p4=1
declare @p5 int
set @p5=1
exec sp_cursoropen @p1 output,N'select * from bqc_fq where fq_dqq=1 and fq_zt=0',@p3 output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
exec sp_cursorfetch 180154127,16,1,1
go
exec sp_cursorfetch 180154363,16,1,64
go
exec sp_cursorfetch 180154113,16,3,1
go
declare @p1 int
set @p1=0
declare @p3 int
set @p3=98305
declare @p4 int
set @p4=98305
declare @p5 int
set @p5=0
exec sp_cursoropen @p1 output,N'select count(*) from bqc_fq where fq_disp=1 and fq_zt=0',@p3 output,@p4 output,@p5 output
select @p1, @p3, @p4, @p5
go
exec sp_cursorfetch 180154169,16,6,1
go
exec sp_cursorfetch 180154233,16,5,1
go
exec sp_cursorfetch 180154057,16,6,1
go
exec sp_cursorfetch 180154137,16,1,64
go
exec sp_cursorfetch 180154121,16,1,64
go
exec sp_cursorfetch 180154105,16,7,64
go
exec sp_cursorfetch 180154381,16,1,64
go
exec sp_cursorfetch 180154089,16,4,1
go
exec sp_cursorfetch 180154137,16,6,1
go
exec sp_cursorfetch 180154069,16,1,1
go
--------------------------------------------------------------------------------------------------------------------------------
一共40个 每个占用16毫秒的CPU

请问如何解决?
这是什么原因导致的?
使用事务能改善吗?
如何使用事务呢?

你观察过这样的几个问题吗？
1.你的SQL SERVER版本号。
2.出现CPU瓶颈的时候，你所抓取的语句执行时间是否变慢，执行计划是否和平时不一样。
3.是否出现了内存瓶颈，使用DBCC MEMORYSTATUS 观察FREE值。
4.有没有考虑使用改变SET选项来删除过期的计划，让你的语句重新生成计划来到达CPU的性能恢复。(可以尝试一下)
  5.游标的问题似乎地主宝宝碰到过，这个是SQL SERVER一个BUG，在高并发的时候引起内存不足，导致CPU的瓶颈，微软有针对性的补丁，你可以考虑打打看。