基本上，您不需要PL / SQL。

表格：

SQL> create table test
  2    (emp_id number,3     emp_first_name varchar2(20),4     emp_last_name  varchar2(20),5     emp_salary number);

Table created.

代码：

SQL> insert into test (emp_id,emp_first_name,emp_last_name,emp_salary)
  2  with
  3  data (col) as
  4    (select '1$shubham$tathe$5000#2$vijaj$bakse$10000#3$ram$sharma$200' from dual),5  red as
  6    (select regexp_substr(col,'[^#]+',1,level) val,7            level lvl
  8     from data
  9     connect by level <= regexp_count(col,'#') + 1
 10    ),11  emp as
 12    (select regexp_substr(val,'\w+',1) emp_id,13            regexp_substr(val,2) emp_first_name,14            regexp_substr(val,3) emp_last_name,15            regexp_substr(val,4) emp_salary
 16     from red
 17    )
 18  select * From emp;

3 rows created.

结果：

SQL> select * From test;

    EMP_ID EMP_FIRST_NAME       EMP_LAST_NAME        EMP_SALARY
---------- -------------------- -------------------- ----------
         1 shubham              tathe                      5000
         2 vijaj                bakse                     10000
         3 ram                  sharma                      200

SQL>

如果必须是一个过程，也没问题。

程序：

SQL> rollback;

Rollback complete.

SQL> create or replace procedure p_test (par_col in varchar2) is
  2  begin
  3    insert into test (emp_id,emp_salary)
  4    with
  5    red as
  6      (select regexp_substr(par_col,7              level lvl
  8       from dual
  9       connect by level <= regexp_count(par_col,'#') + 1
 10      ),11    emp as
 12      (select regexp_substr(val,13              regexp_substr(val,14              regexp_substr(val,15              regexp_substr(val,4) emp_salary
 16       from red
 17      )
 18    select * From emp;
 19  end;
 20  /

Procedure created.

测试：

SQL> exec p_test('1$shubham$tathe$5000#2$vijaj$bakse$10000#3$ram$sharma$200');

PL/SQL procedure successfully completed.

SQL> select * From test;

    EMP_ID EMP_FIRST_NAME       EMP_LAST_NAME        EMP_SALARY
---------- -------------------- -------------------- ----------
         1 shubham              tathe                      5000
         2 vijaj                bakse                     10000
         3 ram                  sharma                      200

SQL>