方法1
select * from users  where dept_code in ('0000005','0000026')

create or replace procedure mypro(pkey in varchar2)
as
begin
dbms_output.put_line(pkey);
for c in( select * from mgs_users  where dept_code in (pkey)) loop 
update mgs_users set enabled='N' where USER_ID = c.USER_ID;
end loop;
end;

begin
mypro('''0000005'''||chr(44)||'''0000026''');
end;
==================================================================================================
方法2
select * from mgs_users  where dept_code in ('0000005','0000026')

create or replace procedure mypro(pkey in varchar2)
as
v_str varchar2(500);
begin
dbms_output.put_line(pkey);
v_str:='begin for c in( select * from mgs_users  where dept_code in ('||pkey||')) loop ';
v_str:=v_str||'update mgs_users set enabled=''Y'' where USER_ID = c.USER_ID; ' ;
v_str:=v_str||'end loop;end;' ;
execute immediate  v_str;
commit;
end;

begin
mypro('''0000005'',''0000026''');
end;