Par exemple :

$ cat masscomment.csv | tail -n +2 | awk 'BEGIN {FS=";" } ; { print "insert into descriptions (\""$1"\", \""$2"\", \""$3"\", \""$4"\");"}' | head
insert into descriptions ("3900configb", "Parametres", "description", "Descriptif du paramètre");
insert into descriptions ("3900configb", "Parametres", "valeur", "Valeur du paramètre");