Abstract: Distribution system, as a system closely concerned with the interests of the people, is related to the realization of common prosperity, the original aspiration of the transformation of the distribution system initially adopted by the Communist Party of China. To fulfill this historic mission, the CPC, over the past century, for meeting the people's interests and realize common prosperity for all, is, and has always been adhering to the guidance of Marxist distribution system theory, taking the logical starting point of eliminating the old distribution system that resulted in exploitation; the reform practices, starting from the establishing the distribution system according to performance with public ownership as the basis, followed by a revision that allowed multiple forms of distribution after serious debates on how to ensure, to the largest extent, fairness and efficiency, and at length shifting to improve the system and mechanism that allows some people to create wealth as a first step to bringing prosperity for all, all bear profound theoretical logic and uphold fast the concept of putting people first. A new journey to achieve the goal of common prosperity for all the people urges us to constantly improve the socialist distribution system with Chinese characteristics led by the concept of putting people first, thus a sharing of fruits yielded by social development. The distribution system whereby distribution according to labor is dominant and a variety of other modes of distribution exist alongside it, while serving an essential part of the basic economic system of socialism with Chinese characteristics, has provided, for its coordinating well the primary, the secondary, and the third distributions, a basic institutional arrangement for meeting the people's interests and promoting the modernization of common prosperity.

Key words: the distribution system, common prosperity, putting people first, third distribution, fairness and justice