In里面可以直接写select语句；
FOR SESS_ID IN (SELECT SESS_ID FROM v$SESSIONS WHERE SQL_TEXT LIKE 'SELECT%')LOOP

推荐使用动态游标

dbms_output.enable;
DECLARE
aaa varchar(50);
tiaojian varchar(50):=' where idss=''010135067018''';
CURSOR c1;
BEGIN
OPEN C1 FOR 'select * from "UTAXDB"."TABLE_1" ' ||tiaojian ;
LOOP
FETCH c1 INTO aaa;
EXIT WHEN c1%NOTFOUND;
DBMS_OUTPUT.PUT_LINE(aaa || '的' );
END LOOP;
CLOSE c1;
END;
/