这是另一条路如果对你有用的话
btw的btw的btw！

Option Explicit

Private Declare Function IIDFromString Lib "ole32" (ByVal lpszIID As Long, IID As Any) As Long

Private Declare Function CoCreateInstance Lib "ole32" (rclsid As Any, ByVal pUnkOuter As Long, _
    ByVal dwClsContext As Long, riid As Any, ByVal ppv As Long) As Long

Private Declare Sub RtlMoveMemory Lib "kernel32" (pDst As Any, pSrc As Any, ByVal dlen As Long)

Private Const CLSID_EXCELAPP    As String = "{00024500-0000-0000-C000-000000000046}" ' Excel COM object GUID.

Private Const IID_DISPATCH      As String = "{00020400-0000-0000-C000-000000000046}" 'IDispatch Interface GUID.

Private Const IID_NULL          As String = "{00000000-0000-0000-0000-000000000000}"

Private Type GUID
    data1                       As Long
    data2                       As Integer
    data3                       As Integer
    data4(7)                    As Byte
End Type


Private Const CLSCTX_LOCAL_SERVER   As Long = &H4

Private Const S_OK                  As Long = &H0
Private Const E_NOINTERFACE         As Long = &H80004002
Private Const REGDB_E_CLASSNOTREG   As Long = &H80040154
Private Const CLASS_E_NOAGGREGATION As Long = &H80040110
Private Const E_POINTER             As Long = &H80004003

Sub CreateNewExcelInstance()
    Dim ExcelClassID        As GUID
    Dim IID                 As GUID
    Dim ObjectPtr           As Long
    Dim ExcelIIDHandle      As Long

    ExcelIIDHandle = IIDFromString(StrPtr(CLSID_EXCELAPP), ExcelClassID)
    If ExcelIIDHandle <> 0 Then Exit Sub

    ExcelIIDHandle = IIDFromString(StrPtr(IID_DISPATCH), IID)
    If ExcelIIDHandle <> 0 Then Exit Sub

    ExcelIIDHandle = CoCreateInstance(ExcelClassID, 0, CLSCTX_LOCAL_SERVER, IID, VarPtr(ObjectPtr))

    Debug.Print ExcelIIDHandle = S_OK

'''''''''''''''''''''''''
'
'    -> If you want the second instance to be visible:
'
'               Dim SecondExcelInstance as Object
'
'               RtlMoveMemory SecondExcelInstance, ObjectPtr, 4
'
'               SecondExcelInstance.Visible = True
'               SecondExcelInstance.Workbooks.Add
'
'''''''''''''''''''''''''''''''''''''''''''''''''''''''
End Sub

我知道这篇文章有点旧，但这是为那些通过网络搜索找到这篇文章的人准备的。
注册表项不应该在计算机配置单元中，而应该在HKEY_CURRENT_USER配置单元中。
https://learn.microsoft.com/en-US/office/troubleshoot/excel/force-excel-to-open-new-instance