In the field of all-polymer solar cells (all-PSCs), all efficient polymer acceptors that exhibit efficiencies beyond 8% are based on either imide or dicyanoethylene. To boost the development of this promising solar cell type, creating novel electron-deficient units to build high-performance polymer acceptors is critical. A novel electron-deficient unit containing B←N bonds, namely, BNIDT, is synthesized. Systematic investigation of BNIDT reveals desirable properties including good coplanarity, favorable single-crystal structure, narrowed bandgap and downshifted energy levels, and extended absorption profiles. By copolymerizing BNIDT with thiophene and 3,4-difluorothiophene, two novel conjugated polymers named BN-T and BN-2fT are developed, respectively. It is shown that these polymers possess wide absorption spectra covering 350-800 nm, low-lying energy levels, and ambipolar film-transistor characteristics. Using PBDB-T as the donor and BN-2fT as the acceptor, all-PSCs afford an encouraging efficiency of 8.78%, which is the highest for all-PSCs excluding the devices based on imide and dicyanoethylene-type acceptors. Considering that the structure of BNIDT is totally different from these classical units, this work opens up a new class of electron-deficient unit for constructing efficient polymer acceptors that can realize efficiencies beyond 8% for the first time.