The invention discloses a cooling 
system and method of airborne heating elements based on evaporative 
refrigeration, and belongs to the field of cooling airborne equipment. The cooling 
system comprises a 
spray cooling cycle subsystem of 
high heat-flow heating elements, an evaporative 
refrigeration cycle subsystem, and a cold accumulator (5) for connecting the 
spray cooling cycle subsystem and the evaporative 
refrigeration cycle subsystem, wherein the 
spray cooling cycle subsystem of 
high heat-flow heating elements comprises a 
buffer tank (6), a 
circulating pump (7), a filter (8), a flow regulating valve (9), a spray cavity (12) and a 
bypass valve (13); the evaporative refrigeration cycle subsystem comprises a condenser (1), a heat regenerator (3), an expansion valve (4) and a compressor (14). Through adoption of the cooling 
system, the rapid heat dissipation of the 
high heat-flow heating elements can be realized, and the purpose of repeated circular heat dissipation is achieved through the cold accumulator; besides, the cold accumulator is arranged in the middle, the working time intervals of the heating elements and the characteristic of high 
latent heat of phase-change materials are fully utilized, so that the volume of the equipment of the system is greatly reduced, and the requirements of airborne equipment are satisfied.