CREATE TABLE acl
(
  group_id int4 NOT NULL, 	-- id группы
  obj_id int4 NOT NULL,   	-- id объекта (таблицы)
  access_type int4 NOT NULL,	-- тип доступа (1 - VIEW, 2 - INSERT, 3 - UPDATE, 4 - DELETE)
  grant_perm int4		-- Право (0 или NULL - Нет, 1 - своё, 2 - группа, 3 - 

родительская группа,  4  - всё
) 

CREATE TABLE objects
(
  id int4 NOT NULL,
  name varchar
) 

CREATE TRIGGER __trig__trade_partners_acl_check
  BEFORE INSERT OR UPDATE OR DELETE
  ON __trade_partners
  FOR EACH ROW
  EXECUTE PROCEDURE __main_trig_acl_check();

CREATE OR REPLACE FUNCTION __main_trig_acl_check()
  RETURNS "trigger" AS
$BODY$DECLARE
	_user	VARCHAR;
BEGIN
	IF TG_OP = 'INSERT' THEN
		IF __proc_main_acl_insert_get(TG_RELNAME::varchar) THEN
			NEW.author_id = (SELECT id FROM __main_users WHERE nick = session_user);
			RETURN NEW;
		ELSE
			_user = session_user;
			RAISE EXCEPTION 'INSERT action in table "%" for user "%" not permitted',TG_RELNAME,_user;
			RETURN NULL;
		END IF;
	ELSEIF TG_OP = 'UPDATE' THEN
		IF (SELECT OLD.author_id IN (SELECT * FROM __proc_main_acl_users_get(TG_RELNAME::varchar, 3 ))) THEN
			RETURN NEW;
		ELSE
			_user = session_user;
			RAISE EXCEPTION 'UPDATE action in table "%" for user "%" not permitted',TG_RELNAME,_user;
			RETURN NULL;
		END IF;
	ELSEIF TG_OP = 'DELETE' THEN
		IF (SELECT OLD.author_id IN (SELECT * FROM __proc_main_acl_users_get(TG_RELNAME::varchar, 4 ))) THEN
			RETURN OLD;
		ELSE
			_user = session_user;
			RAISE EXCEPTION 'DELETE action in table "%" for user "%" not permitted',TG_RELNAME,_user;
			RETURN NULL;
		END IF;
	END IF;
END;$BODY$
  LANGUAGE 'plpgsql' VOLATILE;

...WHERE author_id IN (SELECT * FROM __proc_main_acl_users_get(таблица,доступ)

EXPLAIN ANALYZE
SELECT g.id,g.parent_id,g.group,g.name,SUM(oi.incoming_qty) - SUM(oi.outgoing_qty) AS "qty",mu.id AS "mu_id",mu.name AS "mu_name"
FROM __trade_goods g
LEFT OUTER JOIN __trade_operations_items oi on g.id = oi.goods_id AND oi.storage_id =  3 
	AND oi.author_id IN (SELECT * FROM __proc_main_acl_users_get('__trade_operations_items', 1 ))			
LEFT OUTER JOIN __trade_var_of_measuring_units mu ON mu.id = g.measuring_unit_id
	AND mu.author_id IN (SELECT * FROM __proc_main_acl_users_get('__trade_var_of_measuring_units', 1 ))
WHERE g.parent_id =  4065 
	AND g.author_id IN (SELECT * FROM __proc_main_acl_users_get('__trade_goods', 1 ))
GROUP BY g.id, g.name,g.group,g.parent_id,mu.id,mu.name
ORDER BY g.group DESC, g.name ASC;


"Sort  (cost=134.09..134.15 rows=22 width=90) (actual time=1862.000..1872.000 rows=3906 loops=1)"
"  Sort Key: g."group", g.name"
"  ->  HashAggregate  (cost=133.43..133.60 rows=22 width=90) (actual time=1512.000..1532.000 rows=3906 loops=1)"
"        ->  Hash Join  (cost=130.77..132.99 rows=22 width=90) (actual time=1412.000..1462.000 rows=3906 loops=1)"
"              Hash Cond: ("outer".__proc_main_acl_users_get = "inner".author_id)"
"              ->  HashAggregate  (cost=15.00..15.00 rows=200 width=4) (actual time=391.000..421.000 rows=13770 loops=1)"
"                    ->  Function Scan on __proc_main_acl_users_get  (cost=0.00..12.50 rows=1000 width=4) (actual time=270.000..300.000 rows=13770 loops=1)"
"              ->  Hash  (cost=115.72..115.72 rows=22 width=94) (actual time=961.000..961.000 rows=0 loops=1)"
"                    ->  Hash Left Join  (cost=32.93..115.72 rows=22 width=94) (actual time=821.000..931.000 rows=3906 loops=1)"
"                          Hash Cond: ("outer".measuring_unit_id = "inner".id)"
"                          ->  Hash Left Join  (cost=16.90..99.57 rows=22 width=75) (actual time=401.000..451.000 rows=3906 loops=1)"
"                                Hash Cond: ("outer".id = "inner".goods_id)"
"                                ->  Index Scan using __idx_group_parent_id on __trade_goods g  (cost=0.00..82.55 rows=22 width=49) (actual time=0.000..20.000 rows=3906 loops=1)"
"                                      Index Cond: (parent_id = 4065)"
"                                ->  Hash  (cost=16.90..16.90 rows=1 width=30) (actual time=401.000..401.000 rows=0 loops=1)"
"                                      ->  Seq Scan on __trade_operations_items oi  (cost=15.00..16.90 rows=1 width=30) (actual time=401.000..401.000 rows=5 loops=1)"
"                                            Filter: ((storage_id = 3) AND (hashed subplan))"
"                                            SubPlan"
"                                              ->  Function Scan on __proc_main_acl_users_get  (cost=0.00..12.50 rows=1000 width=4) (actual time=271.000..331.000 rows=13770 loops=1)"
"                          ->  Hash  (cost=16.02..16.02 rows=1 width=23) (actual time=420.000..420.000 rows=0 loops=1)"
"                                ->  Seq Scan on __trade_var_of_measuring_units mu  (cost=15.00..16.02 rows=1 width=23) (actual time=420.000..420.000 rows=2 loops=1)"
"                                      Filter: (hashed subplan)"
"                                      SubPlan"
"                                        ->  Function Scan on __proc_main_acl_users_get  (cost=0.00..12.50 rows=1000 width=4) (actual time=280.000..330.000 rows=13770 loops=1)"
"Total runtime: 1892.000 ms"


EXPLAIN ANALYZE
SELECT * FROM __main_test_table
WHERE id BETWEEN  7000000  AND  7211100  
AND author_id IN (SELECT * FROM __proc_main_acl_users_get('__trade_operations_items', 1 ))

"Hash Join  (cost=15.50..109175.46 rows=27188 width=161) (actual time=491.000..3885.000 rows=211101 loops=1)"
"  Hash Cond: ("outer".author_id = "inner".__proc_main_acl_users_get)"
"  ->  Index Scan using __idx_main_test_table_pkey on __main_test_table  (cost=0.00..108752.14 rows=27188 width=161) (actual time=0.000..1640.000 rows=211101 loops=1)"
"        Index Cond: ((id >= 7000000) AND (id <= 7211100))"
"  ->  Hash  (cost=15.00..15.00 rows=200 width=4) (actual time=491.000..491.000 rows=0 loops=1)"
"        ->  HashAggregate  (cost=15.00..15.00 rows=200 width=4) (actual time=390.000..451.000 rows=13770 loops=1)"
"              ->  Function Scan on __proc_main_acl_users_get  (cost=0.00..12.50 rows=1000 width=4) (actual time=270.000..340.000 rows=13770 loops=1)"
"Total runtime: 4657.000 ms"

CREATE OR REPLACE FUNCTION __proc_main_acl_users_get("varchar", int4)
  RETURNS SETOF int4 AS
$BODY$DECLARE
	_table_name		ALIAS FOR $ 1 ;
	_access_type		ALIAS FOR $ 2 ;
	_group_id		INT4;
	_parent_group_id	INT4;
	_obj_id			INT4;
	_grant_perm		INT4;
	_row			RECORD;
BEGIN
	_obj_id = (SELECT id FROM objects WHERE name = _table_name);
	_group_id = (SELECT parent_id FROM __main_users WHERE nick = session_user);

	_grant_perm = (SELECT grant_perm FROM acl
		WHERE obj_id = _obj_id
		AND group_id = _group_id
		AND access_type = _access_type);

	IF _grant_perm =  0  THEN -- нет доступа
	ELSEIF _grant_perm =  1  THEN -- своё
		RETURN NEXT (SELECT id FROM __main_users WHERE nick = session_user);
	ELSEIF _grant_perm =  2  THEN -- группа
		FOR _row IN SELECT id FROM __main_users WHERE parent_id = _group_id AND "group" = FALSE LOOP
			RETURN NEXT _row.id;
		END LOOP;
	ELSEIF _grant_perm =  3  THEN -- родительская группа
		_parent_group_id = (SELECT parent_id FROM __main_users WHERE id = _group_id);

		FOR _row IN SELECT __proc_main_acl_users_id_get AS "id" FROM __proc_main_acl_users_id_get(_parent_group_id) LOOP
			RETURN NEXT _row.id;
		END LOOP;
	ELSEIF _grant_perm =  4  THEN -- всё
		RETURN NEXT NULL;
		FOR _row IN SELECT id FROM __main_users WHERE "group" = FALSE LOOP
			RETURN NEXT _row.id;
		END LOOP;
	END IF;

	RETURN;

END;$BODY$
  LANGUAGE 'plpgsql' STABLE SECURITY DEFINER;

... WHERE author_id = (SELECT id FROM __main_users WHERE nick = session_user);