Driven by the “double cycle” strategy, the expansion of the domestic demand market has become an important driving force for economic development. Currently, the consumer market is weak, and the consumption structure of rural residents is prominent, which needs to be studied and discussed urgently. Based on the statistical yearbook data from 2014 to 2023, the consumption structure of rural residents was analyzed in depth using the extended linear expenditure model (ELES model). The results show that there is a significant positive correlation between the expenditure of various consumption items and disposable income, which reveals the great potential of the rural consumer market. The analysis of marginal propensity to consume shows that with increased income, rural residents are more inclined to developmental consumption. At the same time, the income elasticity of demand shows that income is the key factor affecting rural consumption, and health care, transportation and communication, food, tobacco, alcohol and housing are the focus of consumption. Finally, a series of strategic suggestions are put forward to optimize the consumption structure, guide the improvement of the consumption structure of rural residents in China, promote the full release of rural consumption potential and inject new vitality into rural economic development.