解决多视图多标签学习中缺失数据与视图偏好不一致问题。

Incomplete multi-view multi-label learning requires not only robust semantic aggregation from partially observed views, but also label-aware exploitation of view-specific evidence. Existing approaches usually emphasize either shared representation learning or decision-level fusion. The former improves robustness against missing views, yet tends to compress label-discriminative view-specific cues into a single latent representation. The latter preserves individual view predictions, but often relies on fixed or globally learned fusion weights, ignoring that different labels of different instances may require different views. To address these limitations, this paper presents V2L, a unified representation-decision framework for incomplete multi-view multi-label classification. On the representation side, V2L constructs semantically consistent variational posteriors from incomplete views through a perturbation-aware encoding mechanism, which provides a stable shared semantic basis. On the decision side, V2L introduces an active view-label relevance modeling strategy that estimates instance-wise and label-wise view contributions, allowing each label prediction to adaptively select useful view-specific evidence. From the perspective of model architecture, these two important strategies are integrated into a unified framework through a hybrid fusion architecture, simultaneously meeting the requirements of cross-view semantic consistency and representational complementarity. Extensive experiments under both incomplete and complete settings show that V2L achieves leading performance on five benchmarks. Code is available at: https://github.com/justsmart/V2L.