看一下包裹 APEX_ACL ，则可以使用where子句中的相关视图。
example:admins see 所有行，其他用户只能看到国王的行

SELECT *
  FROM emp
 WHERE 
       -- user is admin ?
       ( EXISTS ( SELECT 1
                   FROM apex_appl_acl_user_roles
                  WHERE application_id = :APP_ID AND
                        user_name = :APP_USER AND
                        role_static_id = 'ADMINISTRATOR'
                ) ) OR
       -- user is no admin 
       ( ename = 'KING' );