>Normally, SQL Server doesn't let you parameterize the FROM clause of a query. I've not seen anything that says that the behavior changes within a CURSOR and I've not explicitly tried it either. If SQL Server is complaining about it, then it probably doesn't work.

The parser was complaining about @NomTable.

I have changed my declaration to :

EXEC(' DECLARE ms_crs_1 CURSOR GLOBAL static FOR 
            SELECT Annee, Mois, ' + @NomChamp + ',  
                    ' + @NomChamp +  'Cum ' +  ',
                    ' + @NomChamp + 'Ann ' +  ',
                    ' +  @NomChamp +  'Annuel'  +  ' 
                     FROM  ' + @NomTable + '
                     WHERE ' +  @NomChamp + ' <> 0  
                     ORDER BY Annee, Mois')