使用IFeatureConstruction.SplitPolygonsWithLines方法
IFeatureLayer polygonLayer = axMapControl1.get_Layer(1) as IFeatureLayer;
IFeatureClass polygonFeatureClass = polygonLayer.FeatureClass;
IEnvelope envelope = (polygonFeatureClass as IGeoDataset).Extent;
IEnumFeature enumLineFeature = axMapControl1.Map.FeatureSelection as IEnumFeature;
IFeatureConstruction featureCon = new FeatureConstructionClass();
featureCon.SplitPolygonsWithLines(null, polygonFeatureClass, envelope, enumLineFeature, null, 0.00256);