arXiv:2604.03664cs.CL2026-04被引 1

针对财报中跨表格数值推理难题,提出新数据集与多轮检索增强生成方法。

Document-Level Numerical Reasoning across Single and Multiple Tables in Financial Reports

  • 设计多轮检索增强生成框架,分步定位证据并验证计算结果。
  • 在超长财报(超129k tokens)上,模型错误率显著降低。
  • 适合金融分析、智能审计等需要精确数值推理的场景。

尽管大语言模型具备强大的语言理解能力,但在长篇结构化文档上的可靠问答仍面临挑战,尤其在数值推理方面。财务年报是典型例子:财务分析依赖精准的算术运算,关键指标常需整合分散于多个表格和文本中的信息。然而,现有基准大多聚焦单表场景,跨表文档级数值推理仍缺乏研究。为此,我们构建了FinLongDocQA数据集,涵盖单表与跨表两种情形下的金融数值推理任务。在该数据集上评估闭源与开源大模型发现两大瓶颈:(1) 年报常超过129k tokens,加剧上下文衰减问题,导致难以定位相关表格;(2) 即使找到证据,模型在多步数值推理中仍易出错。为此,我们提出FinLongDocAgent,一种基于多智能体的多轮检索增强生成方法,通过迭代检索、中间计算与结果验证提升准确性。实验表明,迭代检索与验证对长财报中可靠数值问答至关重要。

原文摘要 · Abstract (English)

Despite the strong language understanding abilities of large language models (LLMs), they still struggle with reliable question answering (QA) over long, structured documents, particularly for numerical reasoning. Financial annual reports exemplify this difficulty: financial statement analysis often hinges on accurate arithmetic, and analysts derive key indicators by integrating evidence scattered across multiple tables and narrative text. However, existing benchmarks focus largely on single-table settings, leaving cross-table document-level numerical reasoning underexplored. To address this gap, we introduce FinLongDocQA, a dataset for both single-table and cross-table financial numerical reasoning in long-context reports. Evaluating both closed-source and open-source LLMs on FinLongDocQA reveals two bottlenecks: (1) annual reports often exceed 129k tokens, exacerbating the context rot problem for locating relevant tables; and (2) even when relevant evidence is located, LLMs remain prone to errors in multi-step numerical reasoning. We propose FinLongDocAgent, a Multi-Agent Multi-Round Retrieval-Augmented Generation (RAG) approach that iteratively retrieves evidence, performs intermediate calculations, and verifies results across rounds. Experiments highlight the importance of iterative retrieval and verification for reliable numerical QA in long financial documents.

数值推理财报分析多轮检索

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