SQL Server CPU占用较高主要出现的原因是sql查询并发比较大造成的，主要处理办法就是对于的表增加相关的索引。
1、MSSM终端执行索引优化建议语句

SELECT
    DatabaseName = DB_NAME(database_id)
    ,[Number Indexes Missing] = count(*)
FROM sys.dm_db_missing_index_details
GROUP BY DB_NAME(database_id)
ORDER BY 2 DESC;
SELECT  TOP 10
        [Total Cost]  = ROUND(avg_total_user_cost * avg_user_impact * (user_seeks + user_scans),0)
        , avg_user_impact
        , TableName = statement
        , [EqualityUsage] = equality_columns
        , [InequalityUsage] = inequality_columns
        , [Include Cloumns] = included_columns
FROM        sys.dm_db_missing_index_groups g
INNER JOIN    sys.dm_db_missing_index_group_stats s
       ON s.group_handle = g.index_group_handle
INNER JOIN    sys.dm_db_missing_index_details d
       ON d.index_handle = g.index_handle
ORDER BY [Total Cost] DESC;

2、根据优化建议给对应的表创建相关索引即可