Shell Programming and Scripting

if ( $sql =~ m/^\s*INSERT\s+INTO\s+.*VALUES\s*\(/ )
   {
                          $sql =~ s/^\s*INSERT\s+INTO\s+[^\(]*\((.*),?\)\s+VALUES[\s]*\(([^\)]*)\).*/$1|--|$2/i;
                          $sql =~ s/([^,]*),.*?\|--\|([^,]*),.*?/$1=$2 AND/gi;
                          print "$sql"
   }

my $sql="INSERT INTO table_nm(a, b, c, d, e, f , g) VALUES (2046, TODAY, 'Change Subscription Name', '00000000000002000000000000000000000000000000000000', '00000000000001000000000000000000000000000000000000', '00000000000000000000000000000000000000000000000000', 1); ";
my @arr=$sql=~/\(([^)]*)\)/g;
my @tmp1=split(",",$arr[0]);
my @tmp2=split(",",$arr[1]);
for(my $i=0;$i<=$#tmp1;$i++){
	print $tmp1[$i],"=",$tmp2[$i]," AND ";
}