The operation could not be performed because OLE DB provider "SQLNCLI10" for linked server "xxx.xxx.xxx.xxx" was unable to begin a distributed transaction.

需要对执行链接数据库时，出现标题异常。那是因为目标数据没有配置好：
目标数据打开以下几个选项：

EXECUTE sp_configure 'show advanced options',1; 
GO
 
RECONFIGURE;
GO
 
EXECUTE sp_configure 'remote access',1; 
GO
 
RECONFIGURE; 
GO
 
EXECUTE sp_configure 'remote admin connections',1; 
go
 
RECONFIGURE; 
GO
 
EXECUTE sp_configure 'remote proc trans',1 ; 
GO

接下来，启用命令行：

最后是在防火墙打开：

重启服务器。