分红是指公司按照股东持有股份的比例，将盈利的一部分以现金或股票的形式回馈给股东的一种方式。而应付古利则是在这个过程中的一个重要环节。那么为什么分红时要考虑应付古利呢？下面将详细解释这个问题。

首先，我们需要了解什么是古利。古利是指公司在过去的一段时间内所积累的未分配利润。当公司决定给股东分红时，必须首先扣除应付古利，以确保分红的公平性和合法性。这是因为古利属于以前的盈利，应该由以前的股东分享，而不是现在的股东。

其次，考虑应付古利还能够体现公司的稳健经营和财务健康状况。如果公司在决定分红时没有考虑到应付古利，那么就可能存在将本应分配给股东的利润用于弥补之前的亏损或坏账的情况。这不仅会违反分红的原则，也会给公司的财务状况带来不利影响，可能导致公司陷入困境。

此外，考虑应付古利还能够维护股东的利益。如果公司不扣除应付古利就进行分红，那么相当于将未分配利润中的一部分转移给现在的股东，而剩余的部分则留给了以前的股东。这种做法将会引起股东之间的不公平和纷争，对公司的稳定和发展产生负面影响。

最后，考虑应付古利还能够体现公司的社会责任和诚信经营。作为一家上市公司，按照合法、规范、透明的原则进行分红是公司必须遵守的规定。如果公司在分红时不考虑应付古利，就违背了这些原则，给股东和投资者传递了不正当的信号，容易损害公司的声誉和形象。

总的来说，分红时应付古利是非常重要的，它体现了公司的公平性、财务健康状况、股东利益的维护以及社会责任和诚信经营。只有在充分考虑到应付古利的情况下，公司的分红才能合法、合理、透明地进行，让股东和投资者都能够得到应有的回报。

Firstly, let's understand what "应付古利" means. "应付古利" refers to the accumulated undistributed earnings of a company over a certain period of time. When a company decides to distribute dividends to shareholders, it must deduct the "应付古利" portion to ensure fairness and legality in the dividend distribution process. This is because the "应付古利" belongs to past profits and should be shared by previous shareholders, not the current ones.

Secondly, considering "应付古利" also reflects the company's sound management and financial health. If a company decides to distribute dividends without taking into account the "应付古利," it is possible that the profits that should have been distributed to shareholders are used to offset previous losses or bad debts. This not only violates the principles of dividends but also has adverse effects on the company's financial situation, potentially leading the company into difficulties.

Furthermore, considering "应付古利" helps protect the interests of shareholders. If a company distributes dividends without deducting the "应付古利," it means transferring a portion of undistributed profits to current shareholders, while leaving the remainder for previous shareholders. Such actions would cause unfairness and disputes among shareholders, negatively impacting the stability and development of the company.

Lastly, considering "应付古利" also demonstrates the company's social responsibility and integrity in operation. As a listed company, distributing dividends in accordance with legal, normative, and transparent principles is a requirement that the company must adhere to. If the company fails to consider the "应付古利" when distributing dividends, it violates these principles and sends improper signals to shareholders and investors, which can harm the company's reputation and image.

In conclusion, considering the "应付古利" when distributing dividends is crucial as it reflects the company's fairness, financial health, protection of shareholder interests, as well as its social responsibility and integrity. Only by fully considering the "应付古利" can a company distribute dividends legally, reasonably, and transparently, providing shareholders and investors with the returns they deserve.