参考链接：http://www.thinkphp.cn/topic/53674.html

前台：public function index(){

        $file=new File();

        $title="这个是测试的标题";

        $cellName=array('序号','发票类型','发票代码','发票号码','开票日期','校验码','发票金额','报销人','报销部门');

        $data=[

        0=>[1,'代付款','普通订单','48.01','王大','北京','娃哈哈','1523','2018-10-09']

        ];

      $news=$file->createxcel($title,$cellName,$data);

      dump($news);

    exit();

}

后台：

public function createxcel($expTitle,$expCellName,$expTableData){

        $xlsTitle = iconv('utf-8', 'gb2312', $expTitle);//文件名称

        $fileName = $expTitle.date('_Y-m-d');//or $xlsTitle 文件名称可根据自己情况设定

        $cellNum = count($expCellName);

        $dataNum = count($expTableData);

      require_once './extend/PHPExcel/PHPExcel.php';

        $excel = new \PHPExcel();

        $letter = array('A','B','C','D','E','F','F','G','H','I','J','K','L','M'); //Excel表格式,这里简略写了

        //填充表头信息

        for($i = 0;$i < count($expCellName);$i++) {

        $excel->getActiveSheet()->setCellValue("$letter[$i]1","$expCellName[$i]");

            }

        /*var_dump($data);exit;*/

        //填充表格信息

        for ($i = 2;$i <= count($expTableData) + 1;$i++) {

        $j = 0;

        foreach ($expTableData[$i - 2] as $key=>$value) {

        $excel->getActiveSheet()->setCellValue("$letter[$j]$i","$value");

        $j++;

        }

        }

        $write = new \PHPExcel_Writer_Excel5($excel);

        header("Pragma: public");

        header("Expires: 0");

        header("Cache-Control:must-revalidate, post-check=0, pre-check=0");

        header("Content-Type:application/force-download");

        header("Content-Type:application/vnd.ms-execl");

        header("Content-Type:application/octet-stream");

        header("Content-Type:application/download");;

        header('Content-Disposition:attachment;filename='.$expTitle.'.xls');

        header("Content-Transfer-Encoding:binary");

        $write->save('php://output');

        }