But in his blog, Gervais said any outrage after this year's event was "totally out of proportion".
He claimed he didn't say anything that "anyone had any right to be offended" by.
"This year I'm going to make sure their offence is completely justified," Gervais wrote.
"The best thing about it is writing the gags. I love writing one liners. Particularly when they can't be used in any other context. It gives them a special weight on the night if you know what I mean."
Gervais admitted hosting the awards again had been a tough decision, but he decided to do it to prove people wrong who said he'd never be asked to do it again.
"There were many pros and cons. I loved doing it, but I was worried that I couldn't improve on last year ... I knew some people would be uncomfortable with me being host.
"What actually tipped the balance and made me say yes, was the fact that it would shut up all those idiots who said that I'd never be invited back.
"Is that the wrong reason to do something? Ha ha. I think it is."
Gervais asked fans to let him know who he should target at next year's ceremony, set for January 15 at the Beverly Hilton Hotel.
Check out Gervais' efforts at this year's event:
- Herald online with AP