构建跨司法管辖区财务报告的智能流程,提升多国财报一致性与可验证性。
FinReporting: An Agentic Workflow for Localized Reporting of Cross-Jurisdiction Financial Disclosures

- 设计分阶段代理工作流,用规则约束LLM实现精准信息提取
- 在美日中三地年报上验证,显著提升异构体系下报告可靠性
- 支持多市场对比与结构化导出,适合金融监管与跨国审计人员使用
财务报告系统日益依赖大语言模型(LLMs)提取和摘要企业披露信息。然而,现有方法多假设单一市场环境,忽视了不同司法管辖区间的结构性差异。会计分类体系、标签基础设施(如XBRL与PDF)及汇总惯例的差异,给语义对齐与可靠验证带来重大挑战。本文提出FinReporting,一个面向本地化跨司法管辖区财务报告的代理工作流。该系统构建覆盖利润表、资产负债表与现金流量表的统一规范本体,将报告过程分解为可审计的多个阶段:文件获取、信息抽取、规范映射与异常记录。不同于将LLM视为自由生成工具,FinReporting将其作为受规则约束的验证器,基于证据进行决策。在美、日、中三国年度财报数据上评估表明,该系统显著提升了异构报告体制下的一致性与可靠性。我们还发布了交互式演示,支持跨市场审查并输出结构化本地化财务报表。演示地址:https://huggingface.co/spaces/BoomQ/FinReporting-Demo;系统视频介绍:https://www.youtube.com/watch?v=f65jdEL31Kk。
原文摘要 · Abstract (English)
Financial reporting systems increasingly leverage Large Language Models (LLMs) to extract and summarize corporate disclosures. However, most existing approaches assume a single-market setting and overlook structural differences across jurisdictions. Variations in accounting taxonomies, tagging infrastructures (e.g., XBRL vs.\ PDF), and aggregation conventions introduce substantial challenges for semantic alignment and reliable verification. Here, we aim to bridge this gap. We present FinReporting, an agentic workflow for localized cross-jurisdiction financial reporting. The system constructs a unified canonical ontology spanning the income statement, balance sheet, and cash flow statement, and decomposes reporting into auditable stages, including filing acquisition, extraction, canonical mapping, and anomaly logging. Rather than treating LLMs as free-form generators, FinReporting employs them as constrained verifiers operating under explicit decision rules with evidence grounding. Evaluated on annual filings from the USA, Japan, and China, FinReporting improves consistency and reliability under heterogeneous reporting regimes. We further release an interactive demo that enables cross-market inspection and supports structured export of localized financial statements. Our demo is available at url{https://huggingface.co/spaces/BoomQ/FinReporting-Demo. A video describing our system is available at https://www.youtube.com/watch?v=f65jdEL31Kk.
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