As enhanced substrates, precious metal nanoparticles have been widely used in the study of the SERS.The traditional precious metal nanoparticles were still to be improved in the preparation methods, enhancement ability and accuracy. In this paper, simple and efficient method was developed to prepare a new membrane-like nanoparticles substrate. PVP was used as protectant and binder, gold nanoparticles were perpared by chemical reduction method. The effects of the reaction conditions on the reaction were investigated, including species of reducing agent, the temperature of the reaction, pH of the reaction system and the concentration of reducing agent. In addition, a new membrane-like nanoparticles substrate which had the best enhanced effect was prepared. The SERS characteristic of the substrate was inspected by rhodamine B. Its enhancement factor could reach to 6.5×105.The shape of gold nanoparticles was characterized by SEM. The results showed that it has a membrane structure and a large specific surface area which is conducive to molecular absorption. Compared with the traditional precious metal nanoparticles substrate, the new membrane-like gold nanoparticles substrate had a better enhanced effect and higher detection sensitivity and accuracy. All in all, it has a wide application prospect.