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.

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。

没有BOM的UTF-8没有BOM，这并不意味着它比有BOM的UTF-8更好，除非文件的消费者需要知道(或者从知道中受益)文件是否是UTF-8编码的。

BOM通常用于确定编码的字节序，这对于大多数用例来说是不需要的。

此外，对于那些不了解或不关心BOM的消费者来说，BOM可能是不必要的噪音/痛苦，并可能导致用户困惑。

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。

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.