依賴工具包 

<dependencies>
    <dependency>
        <groupId>cn.hutool</groupId>
        <artifactId>hutool-all</artifactId>
        <version>5.3.5</version>
    </dependency>
</dependencies>
該工具包是對 Apache POI包的分裝

    private void export(HttpServletResponse response, String fileName, List<?> projects, List<SummarizeDownloadColumns> columns) throws IOException {
        ExcelWriter bigWriter = ExcelUtil.getBigWriter();
       //建立一行空表頭佔個位置
        bigWriter.writeHeadRow(new LinkedList());
       //建立需要展示的的二級表頭，{filedName,中文名}
        int lastCol = 0;
        for (int i = 0; i < columns.size(); i++) {
            if (columns.get(i).getChildren() != null) {
                for (int j = 0; j < columns.get(i).getChildren().size(); j++) {
                    bigWriter.addHeaderAlias(columns.get(i).getChildren().get(j).getProp(), columns.get(i).getChildren().get(j).getLabel() + columns.get(i).getProp());
                    bigWriter.setColumnWidth(lastCol++, 30);
                }
            }
        }
       //根據需要合併新增第一列表頭
        bigWriter.merge(0, 1, 0, 0, columns.get(0).getLabel(), true);
        bigWriter.merge(0, 0, 1, 14, "第一類（個人）", true);
        bigWriter.merge(0, 0, 15, 28, "第一類（企業）", true);
        bigWriter.merge(0, 0, 29, 42, "第二類（個人）", true);
        bigWriter.merge(0, 0, 43, 56, "第二類（企業）", true);
        bigWriter.merge(0, 0, 57, 64, "總計項", true);

        // 只匯出配置好的列名
        bigWriter.setOnlyAlias(true);
        bigWriter.write(projects, true);
        StyleSet styleSet = bigWriter.getStyleSet();
        styleSet.setWrapText();
        response.setContentType("application/vnd.ms-excel;charset=utf-8");
        response.setHeader("filename", URLEncoder.encode(fileName + ".xlsx", "UTF-8"));
        ServletOutputStream out = response.getOutputStream();
        bigWriter.flush(out, true);
        bigWriter.close();
        IoUtil.close(out);
    }

匯出效果

動態生成模板（只需要表頭）

      String fileName = "sdjhds";
        try {
            ExcelWriter bigWriter = ExcelUtil.getBigWriter();
            List list = new ArrayList();
            list.add("表頭1");
            list.add("表頭2");
            bigWriter.writeHeadRow(list);
            response.setHeader("Content-Disposition", "attachment;filename=" + URLEncoder.encode(fileName, "utf-8") + ".xls");
            response.setHeader("filename", URLEncoder.encode(fileName, "utf-8") + ".xls");
            response.setHeader("Pragma", "no-cache");
            response.setHeader("Content-type", "application/octet-stream;charset=UTF-8");
            ServletOutputStream out = response.getOutputStream();
            bigWriter.flush(out, true);
            bigWriter.close();
            IoUtil.close(out);
        } catch (IOException e) {
            e.printStackTrace();
        }