The invention relates to a method for resolving 1-(4-methoxybenzyl)-1,2,3,4,5,6,7,8-octahydroisoquinoline through enzyme catalysis dynamic kinetics. Specifically, the invention provides a method for resolving 1-(4-methoxybenzyl)-1,2,3,4,5,6,7,8-octahydroisoquinoline racemate into a single configuration product (S)-1-(4-methoxybenzyl)-1,2,3,4,5,6,7,8-octahydroisoquinoline through dynamic kinetics and by utilizing cyclohexane oxidase and a mutant thereof, wherein (S)-1-(4-methoxybenzyl)-1,2,3,4,5,6,7,8-octahydroisoquinoline is a key intermediate for synthesizing the central antitussive drug dextromethorphan. The method has the outstanding characteristics of high yield, good stereoselectivity, mild reaction conditions and the like.