This study introduces a novel uniform polishing method for the ultra-precision finishing of the inner surfaces of thin-shell components， based on the principles of magnetorheological elastomer （MRE） polishing. The methodology involves the application of a magnetic field to the outer surface of the component， enabling precise control of the MRE pressure on the inner surface， thereby facilitating uniform polishing. Magneto-elastic coupling simulations of the MRE were conducted using COMSOL Multiphysics software to determine the polishing pressure， its distribution across the component surface， and the velocity distribution within the polishing area. A material removal function model was developed based on the Preston equation， which was subsequently discretized and sampled to derive the material removal vector. The residence time at each point in the polishing area was calculated using the non-negative least squares method. To validate the proposed approach， a polishing experiment was conducted under a magnetic field of 0.32 T， utilizing a magnetorheological MRE device to polish a fused quartz glass workpiece measuring 60 mm × 60 mm × 1 mm for a duration of 78 minutes. The experimental results indicated that controlling the residence time at each point achieved an average material removal depth of 84.4 nm， with a fluctuation range of 10.9%， thereby attaining a uniform surface finish. These findings substantiate the effectiveness of the proposed method in achieving uniform polishing of the inner surfaces of thin-shell components.