select a.spid,d.spbh,d.spmch,d.shpgg,d.dw,d.shpchd,a.kcshl,a.kcje,b.hwshl,b.hwje,c.pcshl,c.pcje from spkfjc a
left join (select spid,sum(hwshl) hwshl,sum(hwje) hwje from hwsp group by spid) b on a.spid=b.spid
left join (select spid,sum(shl) pcshl,sum(gebjj*shl) pcje from sphwph group by spid) c on a.spid=c.spid
join spkfk d on a.spid=d.spid
where b.hwshl<>c.pcshl or b.hwshl<>a.kcshl
select d.spid,d.spbh,d.spmch,d.shpgg,d.dw,d.shpchd,b.hw,b.hwshl,b.hwje,c.pcshl,c.pcje from spkfk d
join hwsp b on d.spid=b.spid
left join (select spid,hw,sum(shl) pcshl,sum(gebjj*shl) pcje from sphwph group by spid,hw) c on d.spid=c.spid and b.hw=c.hw
where b.hwshl<>c.pcshl