我是用class CMyOleItem : public COleDocObjectItem继承一个类;
然后
m_pExcelItem = new CMyOleItem(pDoc);
CLSID clsid;
if(FAILED(::CLSIDFromProgID(L"Excel.sheet",&clsid)))
AfxThrowMemoryException();
if(!m_pExcelItem->CreateNewItem(clsid))
                           AfxThrowMemoryException();