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A cooperative relay transmission strategy based on rate splitting multiple access for two-user systems is presented. A more complete evaluation method for the energy cost of the cooperative rate splitting multiple access system is designed. To maximize system efficiency, precoded matrices, common rate allocation, transmit power, and time allocation are jointly optimized. The golden section search method and successive convex approximation are used to transform the non-convex problem into a convex problem and solve it. The simulation results show that compared with the benchmark scheme, the proposed scheme can achieve higher system efficiency.