--> 测试数据：[TB]
if object_id('[TB]') is not null drop table [TB]
go 
create table [TB]([id] int,[bumen] varchar(4),[name] varchar(4))
insert [TB]
select 1,'财务','李一' union all
select 2,'行政','张二'
--------------开始查询--------------------------

select isnull(col,''),name from
(
select null as col,name,id from [TB]
union all
select cast (id as varchar) col,bumen,id from [TB]
)t
order by id,col

----------------结果----------------------------
/* 
------------------------------ ----
                               李一
1                              财务
                               张二
2                              行政

*/