1. 打开注册表 在cmd命令窗口输入 regedit

2. 修改HKEY_CLASSES_ROOT/Excel.Sheet.8/shell/Open/commend 路径下的  默认（Default）值

　　在原有的值后面追加 　 "%1"

    例  修改前   C:\Program Files\Microsoft Office\Office12\EXCEL.EXE" /e      

         修改后   C:\Program Files\Microsoft Office\Office12\EXCEL.EXE" /e "%1"

3. 修改 HKEY_CLASSES_ROOT/Excel.Sheet.8/shell/Open/commend的名字为

　　　　HKEY_CLASSES_ROOT/Excel.Sheet.8/shell/Open/commend2

4. 修改 HKEY_CLASSES_ROOT/Excel.Sheet.8/shell/Open/ddeexec的名字为

　　　　HKEY_CLASSES_ROOT/Excel.Sheet.8/shell/Open/ddeexec2

5.  修改HKEY_CLASSES_ROOT/Excel.Sheet.12/shell/Open/commend路径下的  默认（Default）值

　　在原有的值后面追加 　 "%1"

    例  修改前   C:\Program Files\Microsoft Office\Office12\EXCEL.EXE" /e      

         修改后   C:\Program Files\Microsoft Office\Office12\EXCEL.EXE" /e "%1"

6.  修改HKEY_CLASSES_ROOT/Excel.Sheet.12/shell/Open/commend的文件名

　　HKEY_CLASSES_ROOT/Excel.Sheet.12/shell/Open/commend2

最后，不用重启计算机，直接打开多个EXCEL文件，每个文件自动分离在不同的进程中打开并显示。

https://support.microsoft.com/en-us/help/2636670/how-to-open-excel-files-in-separate-windows-in-windows-7

详细英文如下：

ok, just because i don't have the petiance to wait for you to answer to my first question about which excel version you'r using i'll just give my solution for all the people who have w7 and office 2007:

the solution involves making little changes in the registry so i recommend making back up for just in case:

strart - run - regedit:

Left column

HKEY_CLASSES_ROOT/Excel.Sheet.8/shell/Open/commend:

Right column {adding (space)"%1"}

Double Click on (Default) and write - "C:\Program Files\Microsoft Office\Office12\EXCEL.EXE" /e "%1"

Right Click on Command – choose "rename" and add something to the name  - for example 2 (commend2).

Left column

HKEY_CLASSES_ROOT/Excel.Sheet.8/shell/Open/ddeexec:

Right Click on the folder ddeexec and choose "rename" and add something to the name  - for example 2 (ddeexec2)

Left column

HKEY_CLASSES_ROOT/Excel.Sheet.12/shell/Open/commend:

Right column {adding (space)"%1"}

Double Click on (Default) and write - "C:\Program Files\Microsoft Office\Office12\EXCEL.EXE" /e "%1"

Right Click on Command – choose "rename" and add something to the name  - for example 2 (commend2).

no restart needed

Have Fun

hope i helped