首先需要安装phpexcel依赖： composer require phpoffice/phpexcel 定义一个上传类：

<?php

namespace app\common\utils;

use app\common\exception\BusinessException;
use app\common\exception\BusinessExceptionEnum;
use Qiniu\Auth;
use think\facade\Config;
use think\facade\Request;
use Qiniu\Storage\UploadManager;

class UploadUtils
{
    public static function Excelupload($file,$path)
    {
            if ($file==null) {
                throw new BusinessException(BusinessExceptionEnum::FILE_EMPTY);
            }
            else{

                $temp = explode(".", $_FILES["file"]["name"]);
                $extension = end($temp);
                // 判断文件是否合法
                if(!in_array($extension, array('xls','xlsx'))){
                    throw new BusinessException(BusinessExceptionEnum::FILE_WRONG);
                }else{
                    $savename = \think\facade\Filesystem::disk('public')->putFile( $path, $file);
                    $savename=str_replace('\\', '/', $savename);
                    $data['sendurl']=app()->getRootPath().'/public/storage/'.$savename;
                    $data['savename']=$savename;
                    $data['ext']=$extension;
                    return $data;
                }

        }

    }
}

Excel工具类：

<?php

namespace app\common\utils;
use app\common\exception\BusinessException;
use app\common\exception\BusinessExceptionEnum;
use PHPExcel_IOFactory;
use think\facade\Filesystem;

class ExcelUtils
{
    public static function shibie($excelFile){
        $retData=UploadUtils::excelupload($excelFile,'/excel');
        $inputFileName=$retData['sendurl'];
        $inputFileType=PHPExcel_IOFactory::identify($inputFileName);
        if($retData['ext']=='xlsx'){
            $objReader=\PHPExcel_IOFactory::createReader('Excel2007');
        }else if($retData['ext']=='xls'){
            $objReader=\PHPExcel_IOFactory::createReader('Excel5');
        }

        $objPHPExcel=$objReader->load($inputFileName);

        $data['excelArray']=$objPHPExcel->getSheet(0)->toArray();
        $data['highestRow']=$objPHPExcel->getSheet(0)->getHighestRow()-1;
        unlink($retData['sendurl']);
        return $data;
    }
    public static function makeExcel($data,$filename,$title,$description,$keywords,$category){
        //初始化
        $filename=str_replace('.xls', '', $filename).'.xls';
        $phpexcel = new \PHPExcel();
        $phpexcel->getProperties()
            ->setCreator("CMSSYSTEM")
            ->setLastModifiedBy("CMSSYSTEM")
            ->setTitle($title)
            ->setSubject($title)
            ->setDescription($description)
            ->setKeywords($keywords)
            ->setCategory($category);
        $phpexcel->getActiveSheet()->fromArray($data);
        $phpexcel->getActiveSheet()->setTitle('Sheet1');
        $phpexcel->setActiveSheetIndex(0);
        header('Content-Type: application/vnd.ms-excel');
        header("Content-Disposition: attachment;filename=$filename");
        header('Cache-Control: max-age=0');
        header('Cache-Control: max-age=1');
        header ('Expires: Mon, 26 Jul 1997 05:00:00 GMT'); // Date in the past
        header ('Last-Modified: '.gmdate('D, d M Y H:i:s').' GMT'); // always modified
        header ('Cache-Control: cache, must-revalidate'); // HTTP/1.1
        header ('Pragma: public'); // HTTP/1.0
        $objwriter = PHPExcel_IOFactory::createWriter($phpexcel, 'Excel5');
        $objwriter->save('php://output');
        exit;
    }
}

识别：

$data=ExcelUtils::shibie(request()->file('file'));//返回数组形式的数据

生成并下载：

$data=[['年龄','性别','姓名'],[12,'女','张三'],[11,'男','李四']];
ExcelUtils::makeExcel($data,'人员','人员','人员列表','人员','OA');