Cold and heat storage technology uses single tank oblique layer water storage tank to store heat during heating season and cool during cooling season. The combination of this technology and heat pump technology can effectively reduce the operating cost of cooling and heating joint supply project and improve the economic benefit of the project. In this paper, a commercial office building with a building area of 6×10⁴ square meters in Zhengzhou city is taken as the research object. A comprehensive energy system coupled with cold and heat storage and heat pump is proposed. The initial investment, operation cost, internal rate of return and static investment payback period of the system are analyzed, and compared with the direct cooling and heating system of air source heat pump. Hot and cold is shown by analysis that the double regenerative integrated energy system with heat pump coupling is straight for air source heat pump system, save operating cost 71.26 ×10⁴ yuan a year, cost reduction rate was 30.92%, the internal rate of return of 6.1%, improved financial net present value of 422.8×10⁴ yuan, shorten payback period is 2.77 years, so the cold hot double regenerative technique combined with heat pump technology, can greatly enhance heat and cold installations, economic indicators of the project, has the good economic efficiency.