SELECT   SUBSTR (T.RPT_ID,
                INSTR (T.RPT_ID,',',1,C.LV)+ 1,
                INSTR (T.RPT_ID,',',1,C.LV + 1)- (INSTR (T.RPT_ID,',',1,C.LV)+ 1))
            AS RPT_ID
  FROM   (SELECT ',' || '85,86,87' || ',' RPT_ID,
                 LENGTH ('85,86,87' || ',') - NVL (LENGTH (REPLACE ('85,86', ',')), 0) CNT
            FROM DUAL) t,
         (SELECT LEVEL lv
            FROM DUAL
          CONNECT BY LEVEL <= LENGTH('85,86,87' || ',') - NVL(LENGTH(REPLACE('85,86,87', ',')), 0)) c
 WHERE   T.cnt >= c.lv
说明：CNT表示串里面有多少字符。
当是字符串是表中的字段时，取level<=最大个数
如：
１）.取最大个数
SELECT MAX(LENGTH(RPT_ID || ',') -
            NVL(LENGTH(REPLACE(RPT_ID, ',')), 0)) INTO v_c
    FROM DIM_AUDIT_TABLE@sjmh_inter;
２）.l转成行
SELECT T.T_NAME,
                       T.T_NAME_COMM,
                       T.T_COLUMN,
                       T.T_COLUMN_COMM,
                       t.COMMENT_NL,
                       t.COMMENT_NL_TIME,
                       t.SEQ_USER_ID,
                       SUBSTR(T.RPT_ID,
                              INSTR(T.RPT_ID, '','', 1, C.LV) + 1,
                              INSTR(T.RPT_ID, '','', 1, C.LV + 1) -
                              (INSTR(T.RPT_ID, '','', 1, C.LV) + 1)) AS RPT_ID
                  FROM (SELECT A.T_NAME,
                               A.T_NAME_COMM,
                               A.T_COLUMN,
                               A.T_COLUMN_COMM,
                               a.COMMENT_NL,
                               a.COMMENT_NL_TIME,
                               a.SEQ_USER_ID,
                               '','' || A.RPT_ID || '','' RPT_ID,
                               LENGTH(A.RPT_ID || '','') -
                               NVL(LENGTH(REPLACE(A.RPT_ID, '','')), 0) CNT
                          FROM DIM_AUDIT_TABLE@sjmh_inter A
                         WHERE a.COMMENT_NL is not null) T,
                       (SELECT LEVEL LV FROM DUAL CONNECT BY LEVEL <= '||v_c||') C
                 WHERE C.LV <= T.CNT;

注:如果是上面代码是远程的代码,(SELECT LEVEL LV FROM DUAL CONNECT BY LEVEL <= '||v_c||') C,不要用dual表,可以改用all_objects或user_objects, 要不然能查询,但是把查询出来的SQL插入到某个表时,只能插入一行