Abstract: The 20th National Congress reports common prosperity as the essential requirement of socialist modernization， and the distribution system is the basic system to promote common prosperity.Under the leadership of the central committee of the party in the new era， Chinas allocation system has always adhered to the peoplecentered people， the goal of common prosperity， and the main contradictions of the society， established the concept of sharing development， formulated three methods of allocation methods， and formulated three methods of allocation. The collaborative linkage mechanism has proposed a mechanism for regulating wealth accumulation.With the great changes of the allocation system， we have achieved significant results in common wealth. The initial allocation of the revenue structure is optimized， and the proportion of national total income has steadily increased. To realize a qualitative leap and under the guidance of ultimately realizing the value goals of common wealth goals， we need to further promote the optimization reform of the allocation system， emphasize more on equal opportunities and better regulate wealth accumulation， and at the same time pay attention to the role of the third allocation system.

Key words: allocation system; common prosperity; great change; historic achievement

摘要： 党的二十大报告把共同富裕作为社会主义现代化的本质要求，而分配制度是促进共同富裕的基础性制度。新时代十年在党中央的领导下，我国分配制度始终坚持以人民为中心、以共同富裕为目标、以社会主要矛盾为导向，确立共享发展理念，制定三次分配方式协同联动机制，提出规范财富积累机制。在分配制度的系列伟大变革下，共同富裕取得重大成效：初次分配收入结构优化，占国民总收入比重稳步提高；再分配调节机制使共享发展理念落到实处；作为第三次分配主体的公益慈善实现质的飞跃。在最终实现共同富裕的价值目标指引下，需要进一步推进分配制度的优化改革，更加强调机会公平，更好地规范财富积累，同时重视发挥第三次分配方式的作用。

关键词: 分配制度；共同富裕；伟大变革；历史性成就