diff --git a/ruoyi-common/ruoyi-common-excel/src/main/java/org/dromara/common/excel/annotation/CellMerge.java b/ruoyi-common/ruoyi-common-excel/src/main/java/org/dromara/common/excel/annotation/CellMerge.java
index bbdaaa14..6b9211b5 100644
--- a/ruoyi-common/ruoyi-common-excel/src/main/java/org/dromara/common/excel/annotation/CellMerge.java
+++ b/ruoyi-common/ruoyi-common-excel/src/main/java/org/dromara/common/excel/annotation/CellMerge.java
@@ -21,4 +21,9 @@ public @interface CellMerge {
 	 */
 	int index() default -1;
 
+    /**
+     * 合并需要依赖的其他字段名称
+     */
+    String[] mergeBy() default {};
+
 }
diff --git a/ruoyi-common/ruoyi-common-excel/src/main/java/org/dromara/common/excel/core/CellMergeStrategy.java b/ruoyi-common/ruoyi-common-excel/src/main/java/org/dromara/common/excel/core/CellMergeStrategy.java
index bcb5be76..7c0a48b9 100644
--- a/ruoyi-common/ruoyi-common-excel/src/main/java/org/dromara/common/excel/core/CellMergeStrategy.java
+++ b/ruoyi-common/ruoyi-common-excel/src/main/java/org/dromara/common/excel/core/CellMergeStrategy.java
@@ -1,8 +1,12 @@
 package org.dromara.common.excel.core;
 
 import cn.hutool.core.collection.CollUtil;
+import cn.hutool.core.util.ReflectUtil;
+import cn.hutool.core.util.StrUtil;
 import com.alibaba.excel.annotation.ExcelProperty;
 import com.alibaba.excel.metadata.Head;
+import com.alibaba.excel.write.handler.WorkbookWriteHandler;
+import com.alibaba.excel.write.handler.context.WorkbookWriteHandlerContext;
 import com.alibaba.excel.write.merge.AbstractMergeStrategy;
 import lombok.AllArgsConstructor;
 import lombok.Data;
@@ -15,10 +19,7 @@ import org.dromara.common.core.utils.reflect.ReflectUtils;
 import org.dromara.common.excel.annotation.CellMerge;
 
 import java.lang.reflect.Field;
-import java.util.ArrayList;
-import java.util.HashMap;
-import java.util.List;
-import java.util.Map;
+import java.util.*;
 
 /**
  * 列值重复合并策略
@@ -26,7 +27,7 @@ import java.util.Map;
  * @author Lion Li
  */
 @Slf4j
-public class CellMergeStrategy extends AbstractMergeStrategy {
+public class CellMergeStrategy extends AbstractMergeStrategy implements WorkbookWriteHandler {
 
     private final List<CellRangeAddress> cellList;
     private final boolean hasTitle;
@@ -41,17 +42,28 @@ public class CellMergeStrategy extends AbstractMergeStrategy {
 
     @Override
     protected void merge(Sheet sheet, Cell cell, Head head, Integer relativeRowIndex) {
-        // judge the list is not null
-        if (CollUtil.isNotEmpty(cellList)) {
-            // the judge is necessary
-            if (cell.getRowIndex() == rowIndex && cell.getColumnIndex() == 0) {
-                for (CellRangeAddress item : cellList) {
-                    sheet.addMergedRegion(item);
+        //单元格写入了,遍历合并区域,如果该Cell在区域内,但非首行,则清空
+        final int rowIndex = cell.getRowIndex();
+        if (CollUtil.isNotEmpty(cellList)){
+            for (CellRangeAddress cellAddresses : cellList) {
+                final int firstRow = cellAddresses.getFirstRow();
+                if (cellAddresses.isInRange(cell) && rowIndex != firstRow){
+                    cell.setBlank();
                 }
             }
         }
     }
 
+    @Override
+    public void afterWorkbookDispose(final WorkbookWriteHandlerContext context) {
+        //当前表格写完后，统一写入
+        if (CollUtil.isNotEmpty(cellList)){
+            for (CellRangeAddress item : cellList) {
+                context.getWriteContext().writeSheetHolder().getSheet().addMergedRegion(item);
+            }
+        }
+    }
+
     @SneakyThrows
     private List<CellRangeAddress> handle(List<?> list, boolean hasTitle) {
         List<CellRangeAddress> cellList = new ArrayList<>();
@@ -93,35 +105,15 @@ public class CellMergeStrategy extends AbstractMergeStrategy {
                         // 空值跳过不合并
                         continue;
                     }
+
                     if (!cellValue.equals(val)) {
-                        if (i - repeatCell.getCurrent() > 1) {
+                        if ((i - repeatCell.getCurrent() > 1) && isMerge(list, i, field)) {
                             cellList.add(new CellRangeAddress(repeatCell.getCurrent() + rowIndex, i + rowIndex - 1, colNum, colNum));
                         }
                         map.put(field, new RepeatCell(val, i));
-                    } else if (j == 0) {
-                        if (i == list.size() - 1) {
-                            if (i > repeatCell.getCurrent()) {
-                                cellList.add(new CellRangeAddress(repeatCell.getCurrent() + rowIndex, i + rowIndex, colNum, colNum));
-                            }
-                        }
-                    } else {
-                        // 判断前面的是否合并了
-                        RepeatCell firstCell = map.get(mergeFields.get(0));
-                        if (repeatCell.getCurrent() != firstCell.getCurrent()) {
-                            if (i == list.size() - 1) {
-                                if (i > repeatCell.getCurrent()) {
-                                    cellList.add(new CellRangeAddress(repeatCell.getCurrent() + rowIndex, i + rowIndex, colNum, colNum));
-                                }
-                            } else if (repeatCell.getCurrent() < firstCell.getCurrent()) {
-                                if (i - repeatCell.getCurrent() > 1) {
-                                    cellList.add(new CellRangeAddress(repeatCell.getCurrent() + rowIndex, i + rowIndex - 1, colNum, colNum));
-                                }
-                                map.put(field, new RepeatCell(val, i));
-                            }
-                        } else if (i == list.size() - 1) {
-                            if (i > repeatCell.getCurrent()) {
-                                cellList.add(new CellRangeAddress(repeatCell.getCurrent() + rowIndex, i + rowIndex, colNum, colNum));
-                            }
+                    } else if (i == list.size() - 1) {
+                        if (i > repeatCell.getCurrent() && isMerge(list, i, field)) {
+                            cellList.add(new CellRangeAddress(repeatCell.getCurrent() + rowIndex, i + rowIndex, colNum, colNum));
                         }
                     }
                 }
@@ -130,6 +122,24 @@ public class CellMergeStrategy extends AbstractMergeStrategy {
         return cellList;
     }
 
+    private boolean isMerge(List<?> list, int i, Field field) {
+        boolean isMerge = true;
+        CellMerge cm = field.getAnnotation(CellMerge.class);
+        final String[] mergeBy = cm.mergeBy();
+        if (StrUtil.isAllNotBlank(mergeBy)) {
+            //比对当前list(i)和list(i - 1)的各个属性值一一比对 如果全为真 则为真
+            for (String fieldName : mergeBy) {
+                final Object valCurrent = ReflectUtil.getFieldValue(list.get(i), fieldName);
+                final Object valPre = ReflectUtil.getFieldValue(list.get(i - 1), fieldName);
+                if (!Objects.equals(valPre, valCurrent)) {
+                    //依赖字段如有任一不等值,则标记为不可合并
+                    isMerge = false;
+                }
+            }
+        }
+        return isMerge;
+    }
+
     @Data
     @AllArgsConstructor
     static class RepeatCell {