引自http://webdesign.about.com/od/beginningcss/f/css_import_link.htm

The main purpose of @import method is to use multiple style sheets on a page, but only one link in your < head >. For example, a corporation might have a global style sheet for every page on the site, with sub-sections having additional styles that only apply to that sub-section. By linking to the sub-section style sheet and importing the global styles at the top of that style sheet, you don't have to maintain a gigantic style sheet with all the styles for the site and every sub-section. The only requirement is that any @import rules need to come before the rest of your style rules. And remember that inheritance can still be a problem.

在头部添加css样式表与使用导入功能并没有太大区别。使用@import通常用于链接样式表，这样可以轻松地扩展样式表。它可以用来轻松地交换不同的颜色布局，例如结合一些一般的css定义。我认为主要的优势/目的是可扩展性。

我也同意xbonez的评论，因为可移植性和可维护性是额外的好处。

它们非常相似。有些人可能认为@import更易于维护。但是，每个@import都将花费您一个新的HTTP请求，其方式与使用“link”方法相同。所以在速度的背景下，它并不更快。正如“duskwuff”所说，它不能同时加载，这是一个缺点。

引自http://webdesign.about.com/od/beginningcss/f/css_import_link.htm

The main purpose of @import method is to use multiple style sheets on a page, but only one link in your < head >. For example, a corporation might have a global style sheet for every page on the site, with sub-sections having additional styles that only apply to that sub-section. By linking to the sub-section style sheet and importing the global styles at the top of that style sheet, you don't have to maintain a gigantic style sheet with all the styles for the site and every sub-section. The only requirement is that any @import rules need to come before the rest of your style rules. And remember that inheritance can still be a problem.

我认为@import在为多种设备编写代码时最有用。包含一个条件语句来只包含有问题的设备的样式，然后只加载一个表。您仍然可以使用link标记来添加任何公共样式元素。

如果你使用的是CSS RESET，比如Eric Meyer的RESET CSS v2.0，在你的CSS中使用@import，这样它就能在应用你的CSS之前完成它的工作，从而防止冲突。