帮朋友实现这个功能，本想采用Python，熟门熟路的，但是朋友机器可能没有安装。对于小白，担心他会有更多的麻烦，只好试试好久没用的VBScript了。保存为Excel格式其实偷了懒，保存的是HTML格式，不过可以很容易的转到Excel中。实现代码如下：

''''''''''''''''''''''''''''''''''''
' Copyright (C) 2011
' Author: Lunny Xiao
' Email: [email protected]
' Date: 2011-7-1
' Description: traversing directory and building directory tree as html file format. If you want excel format,
'    you can open the html, select all content and paste to a new excel file. That's all.
''''''''''''''''''''''''''''''''''''

'Option Explicit

set fso = createobject("scripting.filesystemobject")

Sub TraverFolder(fd, folder, level)
    Set f = fso.GetFolder(folder)
    Set files = f.Files
    Set sfs = f.SubFolders
    dim i
    dim j
    i = 0
    For Each a in sfs
        fd.write("\n")
        For j = 1 To level
            fd.write("\n\n")
        Next
        fd.write("\n" & a.name & "\n\n")
        TraverFolder fd, a.Path, (level+1)
    Next

    i = 0
    For Each b In files
        fd.write("\n")
        For j = 1 To level
            fd.write("\n\n")
        Next
        fd.write("\n" & b.name & "\n\n")
    Next
    If i = 0 Then
        fd.write(vbcrlf)
    End If
End Sub

msg="请输入根目录:"
dir=Inputbox(msg, "根目录")  

set ts = fso.opentextfile("d:\\res.html", 2, true)
ts.write("\n")
TraverFolder ts, dir, 0
ts.write("\n")
ts.close()

• 使用方法

将上述代码保存为一个.vbs文件，直接双击该文件，会弹出框询问根目录（可从资源管理器复制粘贴）。点击确定，会在D盘根目录生成一个res.html文件。打开该文件，全选，复制，粘贴到一个新的Excel文件即可。