arXiv:2605.24910cs.AIcs.CE2026-05

解决财报中数值实体标签噪声问题,提升多属性识别准确率

Noise-Robust Financial Numerical Entity Attribute Tagging

论文配图:Noise-Robust Financial Numerical Entity Attribute Tagging
图 1 · 摘自论文原文
  • 用实例自适应加权缓解标签噪声影响
  • 在660万条数据上实现最高准确率与F1值
  • 适合金融智能分析、财报自动化场景

财务数值实体(FNE)理解旨在解析财报中数值提及的语义。现有研究多聚焦于概念名称预测,存在两大局限:一是内联XBRL标签因人工编制可能含错;二是对报告时间关系、计量尺度、会计符号等关键属性关注不足。本文提出NORA模型,通过任务感知的实例级权重降低训练中噪声标签的影响,并引入邻域先验调整KNN(NPK)过滤方法,提升在真实噪声测试集上的评估可靠性。同时构建包含660万实例的大型基准数据集,涵盖多属性标签与文件元信息。实验表明,相较于Co-teaching、Mixup、SSR、SelfMix等先进噪声标签基线,NORA在未过滤和噪声过滤测试设置下均表现优异,概念名称与时间关系预测的准确率、宏平均F1及加权F1均领先,尺度与符号预测也保持竞争力。结果证明,在考虑标签噪声的前提下联合建模丰富FNE属性具有重要价值。

原文摘要 · Abstract (English)

Financial Numerical Entity (FNE) understanding aims to recover the meaning of numerical mentions in financial reports. Existing studies primarily focus on concept name prediction and face two important limitations. First, labels derived from inline XBRL may contain errors because filings are usually prepared manually. Second, other important FNE attributes, such as reporting-time relation, measurement scale, and accounting sign, are less emphasized. We propose \textbf{NO}ise-\textbf{R}obust Tagging for Rich Financial Numerical Entity \textbf{A}ttributes (\textsc{NORA}) to address these gaps. NORA uses task-aware instance-specific weighting to attenuate the influence of noisy labels during training, and we further propose the Neighborhood Prior-adjusted KNN (NPK) filtering method for more reliable evaluation on real-world noisy test sets. In addition, we construct a large-scale benchmark containing 6.6 million instances with multi-attribute labels and filing metadata. Experiments show that \textsc{NORA} performs strongly compared with state-of-the-art noisy-label baselines, including Co-teaching, Mixup, SSR, and SelfMix. Moreover, NORA is robust under both unfiltered and noise-filtered test settings. It achieves the best Accuracy, Macro F1, and Weighted F1 for concept name and time-relation prediction, while remaining competitive on scale and sign prediction. These results demonstrate the value of jointly modeling rich FNE attributes while accounting for label noise in real-world financial filings.

金融AI实体识别噪声鲁棒

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