Function FileExists(ByVal strFile As String, Optional bFindFolders As Boolean) As Boolean
    'Purpose:   Return True if the file exists, even if it is hidden.
    'Arguments: strFile: File name to look for. Current directory searched if no path included.
    '           bFindFolders. If strFile is a folder, FileExists() returns False unless this argument is True.
    'Note:      Does not look inside subdirectories for the file.
    'Author:    Allen Browne. http://allenbrowne.com June, 2006.

    Dim lngAttributes As Long

    'Include read-only files, hidden files, system files.

    lngAttributes = (vbReadOnly or vbHidden or vbSystem)

    If bFindFolders Then
        lngAttributes = (lngAttributes or vbDirectory) 'Include folders as well.
    Else
        'Strip any trailing slash, so Dir does not look inside the folder.

        Do While Right$(strFile, 1) = "\"
            strFile = Left$(strFile, Len(strFile) - 1)
        Loop
    End If

    'If Dir() returns something, the file exists.

    On Error Resume Next
    FileExists = (Len(Dir(strFile, lngAttributes)) > 0)
End Function

Function FolderExists(strPath As String) As Boolean
    On Error Resume Next
    FolderExists = ((GetAttr(strPath) And vbDirectory) = vbDirectory)
End Function

调用示例：

    MsgBox FileExists("Y:\供应商附件\测试.txt")
    MsgBox FolderExists("Y:\供应商附件")