What do you mean by "access"?
If you mean you want to read it directly, the technical answer is "use a database client tool", but the useful answer is "don't do it". Jira's database is not something you want to be looking at for any form of reporting.
To add on @Nic Brough -Adaptavist- 's reply, you can use the database client tool if you're using an enterprise database (PostgreSQL, MySQL, Oracle, Microsoft SQL Server). If you're on the H2 evaluation database, that's more complex and painful.
Either way, direct database access is not the best way to do reporting.
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