AFAIK没有MS关于这个问题/限制的官方文档。它应该被报告为一个错误（联系Microsoft支持）。

AFAIK There are no official documentation from MS about this issue/limitation. It should be reported as a bug (contact Microsoft Support).

桌面文件夹（默认情况下没有）的要求不需要excel运行，至少它应该已创建的文件夹，如果丢失。

The requirement of a desktop folder (which SYSTEM doesn't have by default) shouldn't be necessary for excel to run and at least it should have created the folder if missing.