解决医疗图像分割中标签质量不一的问题，提升联邦学习的准确性和鲁棒性。

Split Federated Learning (SplitFed) combines federated and split learning to preserve privacy while reducing client-side computation. However, in medical image segmentation, heterogeneous label quality across clients can significantly degrade performance. We propose SplitFed-CL, a co-learning framework where a global teacher guides local students to detect and refine unreliable annotations. Reliable labels supervise training directly, while unreliable labels are corrected via weighted student--teacher refinement. SplitFed-CL further incorporates consistency regularization for robustness to input perturbations and a trainable weighting module to balance loss terms adaptively. We also introduce a novel difficulty guided strategy to simulate human like boundary centric annotation errors, where the degree of perturbation is governed by shape complexity and the associated annotation difficulty. Experiments on two multiclass segmentation datasets with controlled synthetic noise, together with a binary segmentation dataset containing real-world annotation errors, demonstrate that SplitFed-CL consistently outperforms seven state-of-the-art baselines, yielding improved segmentation quality and robustness.