提出可解释多模态情感识别框架，提升对情感线索的感知与推理能力。

Explainable Multimodal Emotion Recognition plays a crucial role in applications such as human-computer interaction and social media analytics. However, current approaches struggle with cue-level perception and reasoning due to two main challenges: 1) general-purpose modality encoders are pretrained to capture global structures and general semantics rather than fine-grained emotional cues, resulting in limited sensitivity to emotional signals; and 2) available datasets usually involve a trade-off between annotation quality and scale, which leads to insufficient supervision for emotional cues and ultimately limits cue-level reasoning. Moreover, existing evaluation metrics are inadequate for assessing cue-level reasoning performance. To address these challenges, we propose eXplainable Emotion GPT (XEmoGPT), a novel EMER framework capable of both perceiving and reasoning over emotional cues. It incorporates two specialized modules: the Video Emotional Cue Bridge (VECB) and the Audio Emotional Cue Bridge (AECB), which enhance the video and audio encoders through carefully designed tasks for fine-grained emotional cue perception. To further support cue-level reasoning, we construct a large-scale dataset, EmoCue, designed to teach XEmoGPT how to reason over multimodal emotional cues. In addition, we introduce EmoCue-360, an automated metric that extracts and matches emotional cues using semantic similarity, and release EmoCue-Eval, a benchmark of 400 expert-annotated samples covering diverse emotional scenarios. Experimental results show that XEmoGPT achieves strong performance in both emotional cue perception and reasoning.