Currently

rural energy consumption is characterised by extensive usage with low conversion efficiency and limited renewable energy integration. Moreover

optimisation strategies focused solely on economic objectives often fall short in addressing real-world needs. To tackle these challenges

this study introduces a dual-layer optimisation approach for shared energy storage (SES)

grounded in thermodynamic economics theory and emphasising energy efficiency–economy coupling in multi-regional rural integrated energy systems (RIES). We first suggest an AC/DC hybrid architecture with SES to bolster the power grid's flexible adjustment capacity. Subsequently

we present an exergy economic flow (EEF)-based optimisation model that intricately links the quality and cost attributes of energy flow. This model also incorporates a dual-layer optimisation configuration for SES

considering both long-term and short-term costs across various typical scenarios. To ensure efficient and rapid resolution

the model undergoes linearisation

relaxation and scaling

ultimately being converted into a single-layer mixed-integer linear programming (MILP) problem. Simulation outcomes indicate that our proposed method enhances economic metrics by 41.9% and energy efficiency metrics by 14.9% compared to conventional optimisation strategies centred on economic goals. These improvements hold substantial significance for the sustainable low-carbon development of rural regions.