An emulsifier with high temperature resistance, low viscosity and low corrosiveness, and an emulsified acid system comprising the same. The emulsifier includes a viscoelastic surfactant, which is prepared by a quaterization of fatty acid acyl propyl dimethylamine and a halogenated compound; by a quaterization of a long-chain halogenated hydrocarbon and a tertiary amine compound; or by a reaction of the fatty acid acyl propyl dimethylamine with a linking group synthesized by epichlorohydrin and an alkylamine compound.