分红属于什么分配？

中文版：

分红是指公司将盈利的一部分按照股东持股比例分配给股东的行为。从分配的角度看，分红属于收益分配，即公司将经营所得的净利润按照一定比例和方式分配给股东。分红是股东参与公司利润分配的一种方式，也是股东获得投资回报的主要手段之一。

分红的形式主要有现金分红和股票分红两种。现金分红是指公司按照股东持股比例将盈利以现金形式直接支付给股东；股票分红则是指公司向股东发放新股，以代替部分现金分红。无论是现金分红还是股票分红，都是公司对股东投资的一种回报，同时也是公司经营成果的一种体现。

从经济学的角度来看，分红是资本市场的重要机制之一，有助于实现资源的有效配置和资本的合理配置。分红可以提高公司的透明度，增强股东对公司的信任，促进公司的长期发展。同时，分红也可以为股东提供稳定的投资回报，吸引更多的投资者参与公司的股票交易，推动股票市场的健康发展。

英文版：

What Kind of Distribution Does Dividend Belong to?

Dividend refers to the act of a company allocating a portion of its profits to its shareholders based on their shareholding percentages. From the perspective of distribution, dividends belong to income distribution, where the net profit earned through the company's operations is allocated to shareholders in a certain proportion and manner. Dividend is a way for shareholders to participate in the profit distribution of the company and is also one of the main means for shareholders to obtain investment returns.

Dividends mainly take two forms: cash dividends and stock dividends. Cash dividends refer to the company directly paying shareholders in cash, based on their shareholding percentages, the profits earned. Stock dividends, on the other hand, involve the company issuing new shares to shareholders as a substitute for part of the cash dividend. Both cash and stock dividends are a reward to shareholders for their investment and a reflection of the company's operating results.

From an economic perspective, dividends are one of the essential mechanisms in the capital market, contributing to the effective allocation of resources and the rational allocation of capital. Dividends can enhance the transparency of a company, strengthen shareholders' trust in the company, and promote its long-term development. At the same time, dividends can provide shareholders with stable investment returns, attract more investors to participate in the trading of the company's stocks, and promote the healthy development of the stock market.