A method for generating material hardening effect data is provided. Actual X-ray attenuation values of a universal phantom corresponding to different angles at each of channels may be obtained. Equivalent filtration thicknesses corresponding to each of the channels may be determined according to theoretical X-ray attenuation values and the actual X-ray attenuation values corresponding to different angles at each of the channels. Hardening effect data corresponding to a material may be generated according to a predetermined length of the material, a number of sampling points and the equivalent filtration thicknesses corresponding to each of the channels.