Since Ian Fleming created Bond, he has gone through many incarnations. Sean Connery had perfected Bond in his first movies, being able to switch between ruthless and a charmer. Roger Moore was a very good Bond but wasn't able to stand to the juggernaut of Connery. Pierce Bronsman had the same problem. But today, I have to say, this new Bond is easily better then the past ones and can stand up with Connery. He is ruthless, charming, and even a bit humorous.
The movie starts off in one of the most memorable opening sequence of any Bond film. Shot in black and white, it shows Bond becoming a 007. While the stories plot can be a little difficult to follow as a whole, it is an enjoyable experience. It is the best Bond I've seen since Goldfinger.
As for age, not only do I think that this should not be seen by children because of the content, but I also think that the younger one's should see the older Bond movies first. If they are interested, of course. There are scenes of great emotional destress and even torture. This is not a children's movie. But for the people who have seen other action movies like, say, "Hot Fuzz" this should be appropriate. In conclusion, don't take children, but if you want to see James Bond at the top again, see this film.