试一下常规的声明游标然后打开再FETCH变量看看
DECLARE at_end INT DEFAULT 0;
DECLARE vItemCode VARCHAR(20);
DECLARE cur CURSOR WITH RETURN FOR S2;
DECLARE CONTINUE HANDLER FOR not found SET at_end = 1;
SET vSqlText2 = 'SELECT SETL_IND_CD FROM REF.TR_AOASETL_IND ORDER BY SETL_IND_CD';
PREPARE S2 FROM vSqlText2;
OPEN cur;
SET at_end = 0;
CUR_LOOP:
LOOP
FETCH cur INTO vItemCode;
IF (at_end = 1) THEN LEAVE CUR_LOOP; END IF;
SET vSqlText = 'INSERT INTO DM.TM_AOASETL_IND_DAY(TM_INTRVL_CD,CALL_DT,SETL_IND_CD,SETL_IND_VAL) '
||'SELECT '||CHAR(vStatDay)||',CALL_DT,'''||vItemCode||''',COL_'||vItemCode||' '
||' FROM SESSION.PRO_TM_AOASETL_IND_DAY ';
PREPARE S1 FROM vSqlText;
EXECUTE S1;
GET DIAGNOSTICS vRowCount = ROW_COUNT;
END LOOP;
CLOSE cur;