邓小平“共同富裕”理论 ,是建设中国特色社会主义理论的重要组成部分 ,它体现了“以人为本”的新境界 ,对于当今全面建设小康社会有着重要的现实指导意义。本文着重从四个方面进行了研究探讨 :一、“共同富裕”的理论与“以人为本”在内涵方面有着必然的内在的联系性 ;二、“共同富裕” ,充分体现人性关怀 ,是坚持以人为本的具体体现 ;三、要达到“共同富裕”的目的 ,依靠的对象是人民 ,这是对人的主体地位的确认 ;四、“共同富裕”的理论 ,对长期坚持“以人为本”的方针、提高人民生活水平、全面建设小康社会具有重要的指导意义 Deng Xiaoping’s theory of “common prosperity” is an important part of the theory of building socialism with Chinese characteristics. It embodies the new state of “people-oriented” and has important realistic guiding significance for building an overall well-to-do society today. This article focuses on four aspects of research: First, the theory of “common prosperity” and “people-oriented” in the connotation of the inherent link; Second, “common prosperity”, fully embodies the human concern is to adhere to the people-oriented Third, in order to achieve the goal of “common prosperity,” the target of relying on the people is the recognition of the dominant position of the people. Fourth, the theory of “common prosperity,” and long-term adherence to the principle of “people-oriented” Living standards and building a moderately prosperous society have an important guiding significance