Dividends in the form of bonus shares actually leave the cash that should be distributed to shareholders in the enterprise for development and reproduction, which is not much different from the temporary suspension of dividends by joint-stock companies. Stock dividend nominally increases the stock in the hands of shareholders, but at the same time, the registered capital of the company increases and the net asset content of the stock decreases. But in fact, the total assets of the shares held by shareholders have not changed.

Dividend bonus, as a shareholder's investment income, is a monetary amount calculated by shares, such as how many yuan per share. However, when a listed company implements specific distribution, there are four forms: cash dividend, property dividend, debt dividend and stock dividend.