The concept of well-off all-round society is to transform from taking material as a leading role into taking human being as a leading role, to transform from taking leaders' affair as a leading role into taking people's livelihood as a leading role and to transform from dissipation development mode into harmonious development mode. The concept that the solution to social and political problems purely depends on economic growth is really changed. The concept that the essence of human life is answered by pursuing assets is really changed. By observing culture environment, material resources and system condition in the need of well-off all-round society and by exploring the difficulty and way out in construction of well-off all-round society, the real connotation of well-off all-round society is better understood.