托了几天的难题，终于解决了。特分享一下

以下是一个存储过程

CREATE PROCEDURE deleteAccountAll
@id int
AS
SET XACT_abort ON
BEGIN DISTRIBUTED TRAN
delete from AccountCapital where accountid = @id
delete from logininfo where username = @id
delete from CapitalRecord where accountid = @id
delete from [Trade]..[order] where accountid = @id
delete from account where id = @id
if @@error<>0
rollback tran
else
  commit tran
GO

其中order表与其他几个表不在同一个数据库实例，若想实现事务操作，具体要注意两点：

1.打开MSDTC服务，即 set XACT_abort on ，若本机没有启动，则运行 net start msdtc

2.对不同数据库实例的访问要注意用[数据库实例名]..[表名]