Magnetorheological finishing (MRF) is a deterministic optical processing technique based on CCOS that achieves high removal efficiency and processing accuracy while reducing subsurface damage. This technique still suffers from multiple iterations of processing due to variations in removal efficiency and the inability to fully correct mid-frequency errors below the cut-off frequency of the removal function. For the above problems, this paper attempted to establish the error model of removal function efficiency change for predicting the change of MRF efficiency. Based on the analysis of the distribution of surface shape residuals under different machining paths, a process combining spiral scanning and raster scanning is proposed, which can realize the correction of surface shape and restrain the deterioration of mid-frequency errors. The experimental results show that when the low-frequency errors of fused silica element surface converge rapidly, by optimizing the machining removal coefficient and using the spiral scanning and raster scanning combined method, the PSD analysis results show that the mid-frequency errors of the combined process is lower than the initial value, which expands the process route for the MRF of high-precision optical elements.