public class DataGridViewDisableButtonColumn : DataGridViewButtonColumn
    {
        public DataGridViewDisableButtonColumn()
        {
            this.CellTemplate = new DataGridViewDisableButtonCell();
        }
    }

/// <summary>
/// DataGridView的DataGridViewButtonCell没有可以禁用按钮的功能，这里自定义一个控件实现这个功能
/// </summary>
public class DataGridViewDisableButtonCell : DataGridViewButtonCell
{
    private bool enabledValue;

    /// <summary>
    /// 是否使能
    /// </summary>
    public bool Enabled
    {
        get
        {
            return enabledValue;
        }
        set
        {
            enabledValue = value;
        }
    }

    // Override the Clone method so that the Enabled property is copied.
    public override object Clone()
    {
        DataGridViewDisableButtonCell cell =
            (DataGridViewDisableButtonCell)base.Clone();
        cell.Enabled = this.Enabled;
        return cell;
    }

    // By default, enable the button cell.
    public DataGridViewDisableButtonCell()
    {
        this.enabledValue = true;
    }

    protected override void Paint(Graphics graphics,
        Rectangle clipBounds, Rectangle cellBounds, int rowIndex,
        DataGridViewElementStates elementState, object value,
        object formattedValue, string errorText,
        DataGridViewCellStyle cellStyle,
        DataGridViewAdvancedBorderStyle advancedBorderStyle,
        DataGridViewPaintParts paintParts)
    {
        // The button cell is disabled, so paint the border,  
        // background, and disabled button for the cell.
        if (!this.enabledValue)
        {
            // Draw the cell background, if specified.
            if ((paintParts & DataGridViewPaintParts.Background) ==
                DataGridViewPaintParts.Background)
            {
                SolidBrush cellBackground =
                    new SolidBrush(cellStyle.BackColor);
                graphics.FillRectangle(cellBackground, cellBounds);
                cellBackground.Dispose();
            }

            // Draw the cell borders, if specified.
            if ((paintParts & DataGridViewPaintParts.Border) ==
                DataGridViewPaintParts.Border)
            {
                PaintBorder(graphics, clipBounds, cellBounds, cellStyle,
                    advancedBorderStyle);
            }

            // Calculate the area in which to draw the button.
            Rectangle buttonArea = cellBounds;
            Rectangle buttonAdjustment =
                this.BorderWidths(advancedBorderStyle);
            buttonArea.X += buttonAdjustment.X;
            buttonArea.Y += buttonAdjustment.Y;
            buttonArea.Height -= buttonAdjustment.Height;
            buttonArea.Width -= buttonAdjustment.Width;

            // Draw the disabled button.                
            ButtonRenderer.DrawButton(graphics, buttonArea,
                PushButtonState.Disabled);

            // Draw the disabled button text. 
            if (this.FormattedValue is String)
            {
                TextRenderer.DrawText(graphics,
                    (string)this.FormattedValue,
                    this.DataGridView.Font,
                    buttonArea, SystemColors.GrayText);
            }
        }
        else
        {
            // The button cell is enabled, so let the base class 
            // handle the painting.
            base.Paint(graphics, clipBounds, cellBounds, rowIndex,
                elementState, value, formattedValue, errorText,
                cellStyle, advancedBorderStyle, paintParts);
        }
    }
}