公司年度报告中图形应用的研究

On the Use of Graphics in Companies’ Annual Reports

公司年度报告存在利用图形的设计规则漏洞影响读者判断的意图,以柱状图为例展示不以坐标轴原点为起点绘制、限制披露时间序列、省略水平基线误导年报读者的图形设计陷阱,可分别用以坐标轴原点为起点绘制图形固定图形面积与数值的比例、要求提供特定时间序列的目标数据、规范标尺不得省略水平基线的策略来应对设计陷阱。

It is found that the company’s annual report has an intention to influence readers’ judgment by exploiting loopholes with graphic design rules. Columnar graphs are used as examples to illustrate graphic design traps to mislead the readers: drawing a graph without starting at the origin of the axes, limiting disclosure time series, and ignoring horizontal baseline. Strategies to cope with the situation are as follows: drawing a graph with the origin of the coordinate axis as the starting point to fix the ratio of the graph area to the value, providing the target data of the specific time series, and not omitting the horizontal baseline in the standard scale.