$values = "'abc', 'dec'f', ''ghc''" ;
my @quotedvalues = ();
while ( $values =~ m/\'(.*?)\'(?:,|\z)/g ) {
    my $value = $1;
    $value =~ s/\'/\\\'/g;
    push( @quotedvalues, $value );
}

print( join( "\n", @quotedvalues ) );