SET SERVEROUTPUT ON
DECLARE
  c           NUMBER;
  d           NUMBER;
  col_cnt     INTEGER;
  f           BOOLEAN;
  rec_tab     DBMS_SQL.DESC_TAB;
  col_num    NUMBER;
BEGIN
  c := DBMS_SQL.OPEN_CURSOR;

  DBMS_SQL.PARSE(c, 'SELECT * FROM DBA_USERS', DBMS_SQL.NATIVE);
 
  d := DBMS_SQL.EXECUTE(c);
 
  DBMS_SQL.DESCRIBE_COLUMNS(c, col_cnt, rec_tab);

/*
 * Following loop could simply be for j in 1..col_cnt loop.
 * Here we are simply illustrating some of the PL/SQL table
 * features.
 */
  col_num := rec_tab.first;
  IF (col_num IS NOT NULL) THEN
    LOOP
        DBMS_OUTPUT.PUT_LINE('col_name            =    '
                         || rec_tab(col_num).col_name);
      col_num := rec_tab.next(col_num);
      EXIT WHEN (col_num IS NULL);
    END LOOP;
  END IF;
 
  DBMS_SQL.CLOSE_CURSOR(c);
END;
/

------解决方案--------------------
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引用:

我靠，你把它转成列就行了！现在的人啊，想都懒得想。。。


都不知道有多少列，怎么转成行！