应该注意的是，对于某些文件，即使在Windows上也不能有BOM。例如SQL*plus或VBScript文件。如果这样的文件包含BOM，则在尝试执行它们时会出现错误。

引用于维基百科页面底部BOM: http://en.wikipedia.org/wiki/Byte-order_mark#cite_note-2

对于UTF-8，使用BOM既不要求也不推荐，但在从使用BOM的其他编码形式转换UTF-8数据或将BOM用作UTF-8签名的上下文中可能会遇到这种情况。

如上所述，带有BOM的UTF-8可能会导致非BOM感知(或兼容)软件出现问题。我曾经用基于mozilla的KompoZer编辑UTF-8 + BOM编码的HTML文件，因为客户需要WYSIWYG程序。

保存时，布局总是会被破坏。我花了一些时间来解决这个问题。这些文件在Firefox中运行良好，但在Internet Explorer中显示了一个CSS怪癖，再次破坏了布局。在摆弄了几个小时链接的CSS文件后，我发现Internet Explorer不喜欢BOMfed HTML文件。我再也不会见你了。

还有，我刚在维基百科上找到了这个:

The shebang characters are represented by the same two bytes in extended ASCII encodings, including UTF-8, which is commonly used for scripts and other text files on current Unix-like systems. However, UTF-8 files may begin with the optional byte order mark (BOM); if the "exec" function specifically detects the bytes 0x23 0x21, then the presence of the BOM (0xEF 0xBB 0xBF) before the shebang will prevent the script interpreter from being executed. Some authorities recommend against using the byte order mark in POSIX (Unix-like) scripts,[15] for this reason and for wider interoperability and philosophical concerns

Unicode字节顺序标记(BOM)常见问题解答提供了一个简明的答案:

Q: How I should deal with BOMs? A: Here are some guidelines to follow: A particular protocol (e.g. Microsoft conventions for .txt files) may require use of the BOM on certain Unicode data streams, such as files. When you need to conform to such a protocol, use a BOM. Some protocols allow optional BOMs in the case of untagged text. In those cases, Where a text data stream is known to be plain text, but of unknown encoding, BOM can be used as a signature. If there is no BOM, the encoding could be anything. Where a text data stream is known to be plain Unicode text (but not which endian), then BOM can be used as a signature. If there is no BOM, the text should be interpreted as big-endian. Some byte oriented protocols expect ASCII characters at the beginning of a file. If UTF-8 is used with these protocols, use of the BOM as encoding form signature should be avoided. Where the precise type of the data stream is known (e.g. Unicode big-endian or Unicode little-endian), the BOM should not be used. In particular, whenever a data stream is declared to be UTF-16BE, UTF-16LE, UTF-32BE or UTF-32LE a BOM must not be used.

如果你在HTML文件中使用UTF-8，如果你在同一页面上使用塞尔维亚西里尔语、塞尔维亚拉丁语、德语、匈牙利语或一些外来语言，那么使用UTF和BOM更好。

这是我(从事计算机和IT行业30年)的观点。

UTF-8与BOM更好地识别。我得出这个结论很不容易。我正在从事一个项目，其中一个结果是一个CSV文件，包括Unicode字符。

如果CSV文件保存时没有BOM, Excel会认为它是ANSI并显示胡言乱语。一旦你在前面添加了“EF BB BF”(例如，通过使用UTF-8记事本重新保存它;或notepad++与UTF-8与BOM)， Excel打开它很好。

RFC 3629: "UTF-8，一种ISO 10646的转换格式"，2003年11月建议将BOM字符前置到Unicode文本文件中 在https://www.rfc-editor.org/rfc/rfc3629(这最后的信息可以在:http://www.herongyang.com/Unicode/Notepad-Byte-Order-Mark-BOM-FEFF-EFBBBF.html)