dbs/mss/recompile_par_stmts is a SAP Parameter attribute which is used to control Cause every parameterized statement to be recompiled each time it's ex information. This is available within R/3 SAP systems depending on the version and release level.
Below is the standard documentation available and a few details of the attributes values .
If this parameter is set then each and every dynamic (parameterized)
statement will be different, because a counter is placed in a
comment in the statement. This will prevent SQL Server from
re-using the query plan.
See SAP Parameter Documentation for full SAP documentation for this profile parameter.