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 515f68e1b..6e547ebb8 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
@@ -3,6 +3,8 @@ 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 cn.idev.excel.annotation.ExcelIgnore;
+import cn.idev.excel.annotation.ExcelIgnoreUnannotated;
 import cn.idev.excel.annotation.ExcelProperty;
 import cn.idev.excel.metadata.Head;
 import cn.idev.excel.write.handler.WorkbookWriteHandler;
@@ -70,30 +72,46 @@ public class CellMergeStrategy extends AbstractMergeStrategy implements Workbook
         if (CollUtil.isEmpty(list)) {
             return cellList;
         }
-        Field[] fields = ReflectUtils.getFields(list.get(0).getClass(), field -> !"serialVersionUID".equals(field.getName()));
-
+        Class<?> clazz = list.get(0).getClass();
+        Field[] fields = ReflectUtils.getFields(clazz, field -> !"serialVersionUID".equals(field.getName()));
+        boolean ignoreUnannotated = clazz.isAnnotationPresent(ExcelIgnoreUnannotated.class);
         // 有注解的字段
         List<Field> mergeFields = new ArrayList<>();
         List<Integer> mergeFieldsIndex = new ArrayList<>();
-        for (int i = 0; i < fields.length; i++) {
-            Field field = fields[i];
+        // 实际 Excel 列索引（忽略被 @ExcelIgnore 的字段）
+        int excelColIndex = 0;
+        for (Field field : fields) {
+            if (field.isAnnotationPresent(ExcelIgnore.class)) {
+                // 忽略不导出的字段
+                continue;
+            }
+            if (ignoreUnannotated && !field.isAnnotationPresent(ExcelProperty.class)) {
+                // 忽略未注解字段（根据 @ExcelIgnoreUnannotated）
+                continue;
+            }
             if (field.isAnnotationPresent(CellMerge.class)) {
                 CellMerge cm = field.getAnnotation(CellMerge.class);
                 mergeFields.add(field);
-                mergeFieldsIndex.add(cm.index() == -1 ? i : cm.index());
+                // 若 CellMerge.index() 被设置了，使用它，否则用当前实际 Excel 列索引
+                mergeFieldsIndex.add(cm.index() == -1 ? excelColIndex : cm.index());
                 if (hasTitle) {
                     ExcelProperty property = field.getAnnotation(ExcelProperty.class);
                     rowIndex = Math.max(rowIndex, property.value().length);
                 }
             }
+
+            // 每处理一个未忽略的字段，实际 Excel 列索引 +1
+            excelColIndex++;
         }
 
         Map<Field, RepeatCell> map = new HashMap<>();
         // 生成两两合并单元格
         for (int i = 0; i < list.size(); i++) {
+            Object rowObj = list.get(i);
+
             for (int j = 0; j < mergeFields.size(); j++) {
                 Field field = mergeFields.get(j);
-                Object val = ReflectUtils.invokeGetter(list.get(i), field.getName());
+                Object val = ReflectUtils.invokeGetter(rowObj, field.getName());
 
                 int colNum = mergeFieldsIndex.get(j);
                 if (!map.containsKey(field)) {