Abstract: In response to the challenges posed by the global energy transition and the large-scale integration of renewable energy, the development of efficient and stable energy storage technologies is of paramount importance. This paper investigates a novel integrated energy system that combines solar photovoltaic power generation, reversible solid oxide cells, and compressed air energy storage technology. Two operational modes are established to address the inherent fluctuation and intermittency of solar energy. Through the development of detailed mathematical models, a comprehensive analysis is conducted on the system's energy conversion efficiency, economic cost, and long-term operational performance. The results demonstrate that the proposed system can effectively mitigate solar power fluctuations and achieve efficient energy storage and stable power supply. Under steady-state conditions, the overall energy efficiency during the energy storage phase reaches 34.73%, while during the power generation phase, the system achieves a power generation efficiency as high as 58.36%. Key parameter analysis reveals that hydrogen utilization significantly enhances system performance; under Mode B, the system's thermal efficiency increases by 24.73%, accompanied by a corresponding increase in the levelized cost of electricity of 15.38 ￠/kWh. Furthermore, the economic evaluation confirms an investment payback period of approximately 15 years and a net present value as high as USD 48.587 million over 30 years.