工作簿中的内部工作表到工作表引用 (Book1.xlsx) 通常如下所示：
=ABC!B23
但是，如果您将具有该引用的工作表复制到新工作簿，Excel 会将其更改为外部引用，返回到原始工作簿：
='[Book1.xlsx]ABC'!B23
您必须对要复制到单个新工作簿中的工作表中的引用设置一些限制：
- 目标工作簿中的所有工作表名称必须是唯一的
- Book1 中名为“ABC”的工作表和 Book2 中名为“ABC”的工作表会导致目标工作簿中的引用冲突
- 必须将其中一张工作表重命名为唯一的字符串
- 完全在工作簿内部的工作表到工作表引用可以转换为目标中的类似引用。对外部工作表的引用（在不同的工作簿中）可能会出现问题，并且可能需要处理大量额外的逻辑。
一个选项是在执行Sheet.Copy 之后在工作表上执行通配符搜索和替换。这里的要求是任何被引用的工作表必须已经在目标书中的新工作表的本地。 （否则，“fixed-up”引用仍然会给您一个 #REF 错误。）
Sub test()
Dim area As Range
Dim farea As Range
'--- determines the entire used area of the worksheet
Set area = Range("A1").Resize(Cells.Find(What:="*", SearchOrder:=xlRows, _
SearchDirection:=xlPrevious, LookIn:=xlValues).Row, _
Cells.Find(What:="*", SearchOrder:=xlByColumns, _
SearchDirection:=xlPrevious, LookIn:=xlValues).Column)
'--- replaces all external references to make them internal references
area.Replace What:="[*]", Replacement:=""
End Sub
另一个选项更简洁，也更巧妙。当您将工作表复制到新工作簿中时，如果您在单个操作中复制所有工作表，则 Excel 会将工作表到工作表引用保留为内部引用（并且不会用文件名前缀替换每个引用），因为它知道工作表引用将在新工作簿中。这是您代码中的解决方案：
Option Explicit
Function IsSheetEmpty(sht As Worksheet) As Boolean
IsSheetEmpty = Application.WorksheetFunction.CountA(sht.Cells) = 0
End Function
Sub GetSheets()
Dim i As Integer
Dim Path, Filename As String
Dim sh As Worksheet
Dim newBook As Workbook
Dim appSheets As Integer
Dim srcFile As String
Dim dstFile As String
Dim dstPath As String
Dim wasntAlreadyOpen As Boolean
Dim name As Variant
Dim allSheetNames As Dictionary 'check VBA Editor->Tools->References->Microsoft Scripting Runtime
Dim newSheetNames As Dictionary
Dim newNames() As String
Application.ScreenUpdating = False 'go faster by not waiting for display
'--- create a new workbook with only one worksheet
dstFile = "AllSheetsHere.xlsx"
dstPath = ActiveWorkbook.Path & "\" & dstFile
wasntAlreadyOpen = True
If Dir(dstPath) = "" Then
'--- the destination workbook does not (yet) exist, so create it
appSheets = Application.SheetsInNewWorkbook 'saves the default number of new sheets
Application.SheetsInNewWorkbook = 1 'force only one new sheet
Set newBook = Application.Workbooks.Add
newBook.SaveAs dstPath
Application.SheetsInNewWorkbook = appSheets 'restores the default number of new sheets
Else
'--- the destination workbook exists, so ...
On Error Resume Next
wasntAlreadyOpen = False
Set newBook = Workbooks(dstFile) 'connect if already open
If newBook Is Nothing Then
Set newBook = Workbooks.Open(dstPath) 'open if needed
wasntAlreadyOpen = True
End If
On Error GoTo 0
'--- make sure to delete any/all worksheets so we're only left
' with a single empty sheet named "Sheet1"
Application.DisplayAlerts = False 'we dont need to see the warning message
Do While newBook.Sheets.Count > 1
newBook.Sheets(newBook.Sheets.Count).Delete
Loop
newBook.Sheets(1).name = "Sheet1"
newBook.Sheets(1).Cells.ClearContents
newBook.Sheets(1).Cells.ClearFormats
Application.DisplayAlerts = True 'turn alerts back on
End If
'--- create the collections of sheet names...
' we need to make sure that all of the sheets added to the newBook have unique
' names so that any formula references between sheets will work properly
' LIMITATION: this assumes sheet-to-sheet references only exist internal to
' a single workbook. External references to sheets outside of the
' source workbook are unsupported in this fix-up
Set allSheetNames = New Dictionary
allSheetNames.Add "Sheet1", 1
Path = "C:\Temp\"
Filename = Dir(Path & "*.xls?") 'add the ? to pick up *.xlsx and *.xlsm files
Do While Filename <> ""
srcFile = Path & Filename
Workbooks.Open Filename:=srcFile, ReadOnly:=True
'--- first make sure all the sheet names are unique in the destination book
Set newSheetNames = New Dictionary
For Each sh In ActiveWorkbook.Sheets
If Not IsSheetEmpty(sh) Then
'--- loop until we get a unique name
i = 0
Do While allSheetNames.Exists(sh.name)
sh.name = sh.name & "_" & i 'rename until unique
i = i + 1
Loop
allSheetNames.Add sh.name, i
newSheetNames.Add sh.name, i
End If
Next sh
'--- we're going to copy ALL of the non-empty sheets to the new workbook with
' a single statement. the advantage of this method is that all sheet-to-sheet
' references are preserved between the sheets in the new workbook WITHOUT
' those references changed into external references
ReDim newNames(0 To newSheetNames.Count - 1)
i = 0
For Each name In newSheetNames.Keys
newNames(i) = name
i = i + 1
Next name
ActiveWorkbook.Sheets(newNames).Copy After:=newBook.Sheets(1)
Workbooks(Filename).Close (False) 'add False to close without saving
Kill srcFile 'deletes the file
'--- get the next file that matches
Filename = Dir()
Loop
'--- delete the original empty worksheet and save the book
If newBook.Sheets.Count > 1 Then
newBook.Sheets(1).Delete
End If
newBook.Save
'--- leave it open if it was already open when we started
If wasntAlreadyOpen Then
newBook.Close
End If
Application.ScreenUpdating = True 're-enable screen updates
End Sub