diff --git a/src/table/hooks/useRowspanAndColspan.ts b/src/table/hooks/useRowspanAndColspan.ts
new file mode 100644
index 0000000000..1d97595a0a
--- /dev/null
+++ b/src/table/hooks/useRowspanAndColspan.ts
@@ -0,0 +1,74 @@
+import { ref, watch, Ref } from 'vue';
+import { BaseTableCellParams, BaseTableCol, TableRowData, TableRowspanAndColspanFunc } from '../type';
+
+export interface SkipSpansValue {
+  colspan?: number;
+  rowspan?: number;
+  skipped?: boolean;
+}
+
+export default function useRowspanAndColspan(
+  data: Ref<TableRowData[]>,
+  columns: Ref<BaseTableCol<TableRowData>[]>,
+  rowspanAndColspan: TableRowspanAndColspanFunc<TableRowData>,
+) {
+  const skipSpansMap = ref(new Map<string, SkipSpansValue>());
+
+  // 计算单元格是否跳过渲染
+  const onTrRowspanOrColspan = (params: BaseTableCellParams<TableRowData>, skipSpansValue: SkipSpansValue) => {
+    const { rowIndex, colIndex } = params;
+    if (!skipSpansValue.rowspan && !skipSpansValue.colspan) return;
+    const maxRowIndex = rowIndex + (skipSpansValue.rowspan || 1);
+    const maxColIndex = colIndex + (skipSpansValue.colspan || 1);
+    for (let i = rowIndex; i < maxRowIndex; i++) {
+      for (let j = colIndex; j < maxColIndex; j++) {
+        if (i !== rowIndex || j !== colIndex) {
+          const cellKey = [i, j].join();
+          const state = skipSpansMap.value.get(cellKey) || {};
+          state.skipped = true;
+          skipSpansMap.value.set(cellKey, state);
+        }
+      }
+    }
+  };
+
+  // 计算单元格是否需要设置 rowspan 和 colspan
+  const updateSkipSpansMap = (
+    data: TableRowData[],
+    columns: BaseTableCol<TableRowData>[],
+    rowspanAndColspan: TableRowspanAndColspanFunc<TableRowData>,
+  ) => {
+    if (!data || !rowspanAndColspan) return;
+    for (let i = 0, len = data.length; i < len; i++) {
+      const row = data[i];
+      for (let j = 0, colLen = columns.length; j < colLen; j++) {
+        const params = {
+          row,
+          col: columns[j],
+          rowIndex: i,
+          colIndex: j,
+        };
+        const cellKey = [i, j].join();
+        const state = skipSpansMap.value.get(cellKey) || {};
+        const o = rowspanAndColspan(params) || {};
+        if (o.rowspan > 1 || o.colspan > 1 || state.rowspan || state.colspan) {
+          o.rowspan > 1 && (state.rowspan = o.rowspan);
+          o.colspan > 1 && (state.colspan = o.colspan);
+          skipSpansMap.value.set(cellKey, state);
+        }
+        onTrRowspanOrColspan?.(params, state);
+      }
+    }
+  };
+
+  watch(
+    () => [data.value, columns.value],
+    () => {
+      if (!data || !rowspanAndColspan) return;
+      updateSkipSpansMap(data.value, columns.value, rowspanAndColspan);
+    },
+    { immediate: true },
+  );
+
+  return { skipSpansMap, updateSkipSpansMap };
+}
diff --git a/src/table/tbody.tsx b/src/table/tbody.tsx
index 6e8beb00e9..d371652187 100644
--- a/src/table/tbody.tsx
+++ b/src/table/tbody.tsx
@@ -1,15 +1,15 @@
-import { defineComponent, computed, PropType, SetupContext } from 'vue';
+import { defineComponent, computed, PropType, SetupContext, toRefs } from 'vue';
 import camelCase from 'lodash/camelCase';
 import get from 'lodash/get';
 import pick from 'lodash/pick';
 import TrElement, { ROW_LISTENERS, TABLE_PROPS } from './tr';
 import { useConfig } from '../hooks/useConfig';
-import { RowspanColspan, TableRowData, BaseTableCellParams } from './type';
 import { BaseTableProps, RowAndColFixedPosition } from './interface';
 import { useTNodeJSX } from '../hooks/tnode';
 import useClassName from './hooks/useClassName';
 import baseTableProps from './base-table-props';
 import { TNodeReturnValue } from '../common';
+import useRowspanAndColspan from './hooks/useRowspanAndColspan';
 
 export const ROW_AND_TD_LISTENERS = ROW_LISTENERS.concat('cell-click');
 export interface TableBodyProps extends BaseTableProps {
@@ -87,8 +87,10 @@ export default defineComponent({
   // eslint-disable-next-line
   setup(props: TableBodyProps, { emit }: SetupContext) {
     const renderTNode = useTNodeJSX();
+    const { data, columns } = toRefs(props);
     const { t, global } = useConfig('table');
     const { tableFullRowClasses, tableBaseClass } = useClassName();
+    const { skipSpansMap } = useRowspanAndColspan(data, columns, props.rowspanAndColspan);
 
     const tbodyClasses = computed(() => [tableBaseClass.body]);
 
@@ -99,6 +101,7 @@ export default defineComponent({
       tableFullRowClasses,
       tbodyClasses,
       tableBaseClass,
+      skipSpansMap,
     };
   },
 
@@ -139,28 +142,9 @@ export default defineComponent({
       );
     };
 
-    // 受合并单元格影响，部分单元格不显示
-    let skipSpansMap = new Map<any, boolean>();
-
-    const onTrRowspanOrColspan = (params: BaseTableCellParams<TableRowData>, cellSpans: RowspanColspan) => {
-      const { rowIndex, colIndex } = params;
-      if (!cellSpans.rowspan && !cellSpans.colspan) return;
-      const maxRowIndex = rowIndex + (cellSpans.rowspan || 1);
-      const maxColIndex = colIndex + (cellSpans.colspan || 1);
-      for (let i = rowIndex; i < maxRowIndex; i++) {
-        for (let j = colIndex; j < maxColIndex; j++) {
-          if (i !== rowIndex || j !== colIndex) {
-            skipSpansMap.set([i, j].join(), true);
-          }
-        }
-      }
-    };
-
     const columnLength = this.columns.length;
     const dataLength = this.data.length;
     const trNodeList: TNodeReturnValue[] = [];
-    // 每次渲染清空合并单元格信息
-    skipSpansMap = new Map<any, boolean>();
 
     const properties = [
       'rowAndColFixedPosition',
@@ -181,10 +165,9 @@ export default defineComponent({
         columns: this.columns,
         rowIndex,
         dataLength,
-        skipSpansMap,
+        skipSpansMap: this.skipSpansMap,
         ...pick(this.$props, properties),
         // 遍历的同时，计算后面的节点，是否会因为合并单元格跳过渲染
-        onTrRowspanOrColspan,
       };
       if (this.onCellClick) {
         trProps.onCellClick = this.onCellClick;
diff --git a/src/table/tr.tsx b/src/table/tr.tsx
index b5253f4d03..50b8da0ae6 100644
--- a/src/table/tr.tsx
+++ b/src/table/tr.tsx
@@ -23,6 +23,7 @@ import { BaseTableCellParams, TableRowData, RowspanColspan, TdPrimaryTableProps,
 import baseTableProps from './base-table-props';
 import useLazyLoad from './hooks/useLazyLoad';
 import { RowAndColFixedPosition } from './interface';
+import { SkipSpansValue } from './hooks/useRowspanAndColspan';
 
 export interface RenderTdExtra {
   rowAndColFixedPosition: RowAndColFixedPosition;
@@ -64,8 +65,7 @@ export interface TrProps extends TrCommonProps {
   rowIndex: number;
   dataLength: number;
   rowAndColFixedPosition?: RowAndColFixedPosition;
-  // 属性透传，引用传值，可内部改变
-  skipSpansMap?: Map<any, boolean>;
+  skipSpansMap?: Map<string, SkipSpansValue>;
   scrollType?: string;
   isVirtual?: boolean;
   rowHeight?: number;
@@ -74,7 +74,6 @@ export interface TrProps extends TrCommonProps {
   tableElm?: any;
   // HTMLDivElement
   tableContentElm?: any;
-  onTrRowspanOrColspan?: (params: PrimaryTableCellParams<TableRowData>, cellSpans: RowspanColspan) => void;
 }
 
 export const ROW_LISTENERS = ['click', 'dblclick', 'mouseover', 'mousedown', 'mouseenter', 'mouseleave', 'mouseup'];
@@ -107,8 +106,6 @@ export default defineComponent({
     rowAndColFixedPosition: Map as PropType<RowAndColFixedPosition>,
     // 合并单元格，是否跳过渲染
     skipSpansMap: Map as PropType<TrProps['skipSpansMap']>,
-    // 扫描到 rowspan 或者 colspan 时触发
-    onTrRowspanOrColspan: Function as PropType<TrProps['onTrRowspanOrColspan']>,
     ...pick(baseTableProps, TABLE_PROPS),
     scrollType: String,
     rowHeight: Number,
@@ -273,14 +270,10 @@ export default defineComponent({
         rowIndex,
         colIndex,
       };
-      if (isFunction(this.rowspanAndColspan)) {
-        const o = this.rowspanAndColspan(params);
-        o?.rowspan > 1 && (cellSpans.rowspan = o.rowspan);
-        o?.colspan > 1 && (cellSpans.colspan = o.colspan);
-        this.onTrRowspanOrColspan?.(params, cellSpans);
-      }
-      const skipped = this.skipSpansMap?.get([rowIndex, colIndex].join());
-      if (skipped) return null;
+      const spanState = this.skipSpansMap.get([rowIndex, colIndex].join()) || {};
+      spanState?.rowspan > 1 && (cellSpans.rowspan = spanState.rowspan);
+      spanState?.colspan > 1 && (cellSpans.colspan = spanState.colspan);
+      if (spanState.skipped) return null;
       return this.renderTd(params, {
         dataLength,
         rowAndColFixedPosition,