Dividends payment is a signal to the market about the firm's performance prospect. Once a firm discontinues dividends payment, the market starts to concern about the firm's prospect. The firm's stock price then drops dramatically. As a result, firms try to keep a smooth dividend payment policy. That is, it good years, they won't pay excessive dividends so that in bad years, they can still afford a smooth dividend policy. According to the accounting rule, dividends should be paid through retained earnings. However for some firms with big problems, they do not have enough retained earnings to pay dividends but they still want to maintain a stable dividend policy to keep market confidence. They will commit accounting fraud by transfering "additional paid-in capital" in to "retained earnings" and use the fake retained earnings to pay dividends. This accounting fraud behavior manipulates retained earnings and misleads the market and disguises the firm's operating problems from the investors.

I don't remeber if Enron's accounting fraud involves dividends payment. I think it manipulates earnings by creating lots of SIV.  

Also, over payment of dividends makes a firm having bad performance even worse, by deteriorating the firm's liquidity. Cash should be used to reinvest and improve the firm rather than paying dividends. Paying dividends without a good operating performance makes the firm fall into financial distress even faster unless the firm issues more stock. It is possible to get financed from the market if the market is tricked by the firm's high dividend payment. Then the firm turns out to be a Ponzi scheme: paying dividends to old investors by the money raised from new investors.   

thanks a lot for your answer!!!!  My main question is what is the bad influence of transfering "additional paid-in capital" in to "retained earnings" and use the fake retained earnings to pay dividends.

You have already said that  this will mislead the market and disguise the firm's operating problems from the investors.  
   Will there be any other problem?

First, it is an accounting fraud, violating the accounting principle
The consequences are, as I mentioned, (i) disguise the firm's problems (ii) mislead investors (iii) over payment of dividends exacerbates the firm's liquidity problem and hurts long-term value.  
Aforementioned consequences  are all problems I have been aware of so far.

楼主所说的股利是指什么股利，是现金股利还是股票股利？盈余公积能用于分派现金股利吗？不知楼主是学的那个会计准则，但在中国，盈余公积不能用于分派现金股利，它的专属用途是留存于企业当中作为经营资金的固定来源，可用于弥补经营亏损，派发股票股利时转增资本。

     附法律依据条文《中华人民共和国公司法》
第一百六十八条　公司的公积金用于弥补公司的亏损、扩大公司生产经营或者转为增加公司资本。但是，资本公积金不得用于弥补公司的亏损。法定公积金转为资本时，所留存的该项公积金不得少于转增前公司注册资本的百分之二十五。