SQL & PL/SQL :: Escape Sequence Didn't Work

I'd like to use escape sequences in plsql but it didn't work.I have to use a variable 'v_jahr'..This is what I like to do:

SELECT COUNT(TABLE_NAME) FROM USER_TABLES
WHERE TABLE_NAME = 'TABLE' || v_jahr;

But I think I should use an 'EXECUTE IMMEDIATE' like this:

EXECUTE IMMEDIATE 'SELECT COUNT(TABLE_NAME) FROM USER_TABLES
WHERE TABLE_NAME = 'TABLE' || v_jahr';

But then I have to escape my tics. How can I do this?

I tried this:

EXECUTE IMMEDIATE 'SELECT COUNT(TABLE_NAME) FROM USER_TABLES
WHERE TABLE_NAME = '||''''||'TABELLE_'||'''' || v_jahr ||'''';