WorkbookSettings setting = new WorkbookSettings();
setting.setEncoding("ISO-8859-1");
String realpath = getRequest().getServletContext().getRealPath("/") + "/template/merchantSettleFormalExport.xls";
Workbook wb = Workbook.getWorkbook(new File(realpath),setting);
WritableWorkbook wwb = Workbook.createWorkbook(os, wb);
WritableSheet sheet = wwb.getSheet(0);
使用如上设置进行读取即可解决问题