The integration of a high proportion of renewable energy into an integrated energy system containing electricity, gas and heat loads increases the complexity of system operation and affects the economic efficiency of the system. Therefore, this paper firstly analyses the coupling characteristics of the system source-load equipment and the new energy consumption pattern under the market mechanism, introduces the electricity market bidding mechanism and the two-part tariff for peak load regulation, and constructs a multi-source-load two-layer collaborative optimal allocation model that takes into account the new energy consumption cost with the objective of maximising the annual net revenue and the operational revenue. The results verify the effectiveness and feasibility of the proposed method, which can be used to optimise the allocation of various types of equipment in the system and improve the system operating revenue and the share of renewable energy generation.