Human action understanding serves as a foundational pillar in the field of intelligent motion perception. Skeletons serve as a modality- and device-agnostic representation for human modeling, and skeleton-based action understanding has potential applications in humanoid robot control and interaction. \RED{However, existing works often lack the scalability and generalization required to handle diverse action understanding tasks. There is no skeleton foundation model that can be adapted to a wide range of action understanding tasks}. This paper presents a Unified Skeleton-based Dense Representation Learning (USDRL) framework, which serves as a foundational model for skeleton-based human action understanding. USDRL consists of a Transformer-based Dense Spatio-Temporal Encoder (DSTE), Multi-Grained Feature Decorrelation (MG-FD), and Multi-Perspective Consistency Training (MPCT). The DSTE module adopts two parallel streams to learn temporal dynamic and spatial structure features. The MG-FD module collaboratively performs feature decorrelation across temporal, spatial, and instance domains to reduce dimensional redundancy and enhance information extraction. The MPCT module employs both multi-view and multi-modal self-supervised consistency training. The former enhances the learning of high-level semantics and mitigates the impact of low-level discrepancies, while the latter effectively facilitates the learning of informative multimodal features. We perform extensive experiments on 25 benchmarks across across 9 skeleton-based action understanding tasks, covering coarse prediction, dense prediction, and transferred prediction. Our approach significantly outperforms the current state-of-the-art methods. We hope that this work would broaden the scope of research in skeleton-based action understanding and encourage more attention to dense prediction tasks.