Declare @EmpresaBase Int = 3 /*Empresa que será usada como base para os registros ŕ serem inseridos*/
declare @EmpresaNova Int =4 /*Empresa nova que será inserida e referenciada nos novos registros*/

declare @cmd nvarchar(max)

/*Clonar Financeiro de Pessoa*/
set @cmd =
   ' insert into FN_PES_FIN (ID_PES_FIN, ID_EMP, ' + dbo.tempFunc_GetColunasTabela('FN_PES_FIN', '', '') + ')' +
   ' select next value for  G_ID_PES_FIN,      '+cast(@EmpresaNova as varchar(10))+', ' + dbo.tempFunc_GetColunasTabela('FN_PES_FIN', '', '') + ' from FN_PES_FIN PC WHERE PC.ID_EMP = '+cast(@EmpresaBase as varchar(10))+' and not exists (select 1 from FN_PES_FIN pc2 where pc2.ID_PES = PC.ID_PES and pc2.ID_EMP = '+cast(@EmpresaNova as varchar(10))+')'
exec SP_EXECUTESQL @cmd;