If you are interested in portability between different SQL servers you should use ANSI SQL queries. String escaping in ANSI SQL is done by using double quotes ("). Unfortunately, this escaping method is not portable to MySQL, unless it is set in ANSI compatibility mode.
Personally, I always start my MySQL server with the --sql-mode='ANSI' argument since this allows for both methods for escaping. If you are writing queries that are going to be executed in a MySQL server that was not setup / is controlled by you, here is what you can do:
This way the only MySQL specific queries are at the beginning and the end of your .sql script. If you what to ship them for a different server just remove these 3 queries and you're all set. Even more conveniently you could create a script named: script_mysql.sql that would contain the above mode setting queries, source a script_ansi.sql script and reset the mode.