By applying the relationship between （m, l） idempotent matrices and m- potent ones over number field, this paper obtains the conclusion that algebraic equiva- lence, similarity and the same characteristic polynomial of l-th power of （m, l） idempotent matrices over number field are determined to each other, then generalizes and improves the corresponding results about algebraic equivalence and Orthogonality of m-potent matrix over number field.%应用数域上（m，l）幂等矩阵与m幂等矩阵的关系，得到了数域上（m，l）幂等矩阵的l次方幂的代数等价、相似和特征多项式相等是互为确定的结论，由此推广改进了数域上m幂等矩阵的代数等价与正交性的相应结果．
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