AI Agents 相关度: 8/10

FinReporting: An Agentic Workflow for Localized Reporting of Cross-Jurisdiction Financial Disclosures

Fan Zhang, Mingzi Song, Rania Elbadry, Yankai Chen, Shaobo Wang, Yixi Zhou, Xunwen Zheng, Yueru He, Yuyang Dai, Georgi Georgiev, Ayesha Gull, Muhammad Usman Safder, Fan Wu, Liyuan Meng, Fengxian Ji, Junning Zhao, Xueqing Peng, Jimin Huang, Yu Chen, Xue, Liu, Preslav Nakov, Zhuohan Xie
arXiv: 2604.05966v1 发布: 2026-04-07 更新: 2026-04-07

AI 摘要

FinReporting提出了一种基于Agent的工作流,用于跨司法管辖区的财务披露本地化报告。

主要贡献

  • 提出了FinReporting,一个用于跨司法管辖区财务报告的Agent工作流。
  • 构建了统一的财务报表本体,并分解为可审计的阶段。
  • 使用LLM作为受约束的验证器,提高了跨异构报告制度下的一致性和可靠性。

方法论

构建统一的财务报表本体,分解报告流程,利用LLM作为受约束的验证器,进行多市场验证。

原文摘要

Financial reporting systems increasingly use large language models (LLMs) to extract and summarize corporate disclosures. However, most assume a single-market setting and do not address structural differences across jurisdictions. Variations in accounting taxonomies, tagging infrastructures (e.g., XBRL vs. PDF), and aggregation conventions make cross-jurisdiction reporting a semantic alignment and verification challenge. We present FinReporting, an agentic workflow for localized cross-jurisdiction financial reporting. The system builds a unified canonical ontology over Income Statement, Balance Sheet, and Cash Flow, and decomposes reporting into auditable stages including filing acquisition, extraction, canonical mapping, and anomaly logging. Rather than using LLMs as free-form generators, FinReporting deploys them as constrained verifiers under explicit decision rules and evidence grounding. Evaluated on annual filings from the US, Japan, and China, the system improves consistency and reliability under heterogeneous reporting regimes. We release an interactive demo supporting cross-market inspection and structured export of localized financial statements. Our demo is available at https://huggingface.co/spaces/BoomQ/FinReporting-Demo . The video describing our system is available at https://www.youtube.com/watch?v=f65jdEL31Kk

标签

金融报告 LLM Agent XBRL 跨司法管辖区

arXiv 分类

cs.CL