A new theoretical formalism is developed for the study of the mechanical behaviour of magneto-sensitive elastomers (MSEs) under a uniform external magnetic field. This formalism allows us to combine macroscopic continuum-mechanics and microscopic approaches for complex analysis of MSEs with different shapes and with different particle distributions. It is shown that starting from a model based on an explicit discrete particle distribution one can separate the magnetic field inside the MSE into two contributions: one which depends on the shape of the sample with finite size and the other, which depends on the local spatial particle distribution. The magneto-induced deformation and the change of elastic modulus are found to be either positive or negative, their dependences on the magnetic field being determined by a non-trivial interplay between these two contributions. Mechanical properties are studied for two opposite types of coupling between the particle distribution and the magneto-induced deformation: absence of elastic coupling and presence of strong affine coupling. Predictions of a new formalism are in a qualitative agreement with existing experimental data.