Boxiang Zhao | Search arXiv

arXiv2026

Bridging the Arithmetic Gap: The Cognitive Complexity Benchmark and Financial-PoT for Robust Financial Reasoning

While Large Language Models excel at semantic tasks, they face a critical bottleneck in financial quantitative reasoning, frequently suffering from "Arithmetic Hallucinations" and a systemic failure mode we term "Cognitive Collapse". To strictly quantify this phenomenon, we introduce the Cognitive Complexity Benchmark (CCB), a robust evaluation framework grounded in a dataset constructed from 95 real-world Chinese A-share annual reports. Unlike traditional datasets, the CCB stratifies financial queries into a three-dimensional taxonomy, Data Source, Mapping Difficulty, and Result Unit, enabling the precise diagnosis of reasoning degradation in high-cognitive-load scenarios. To address these failures, we propose the Iterative Dual-Phase Financial-PoT framework. This neuro-symbolic architecture enforces a strict architectural decoupling: it first isolates semantic variable extraction and logic formulation, then offloads computation to an iterative, self-correcting Python sandbox to ensure deterministic execution. Evaluation on the CCB demonstrates that while standard Chain-of-Thought falters on complex tasks, our approach offers superior robustness, elevating the Qwen3-235B model's average accuracy from 59.7\% to 67.3\% and achieving gains of up to 10-fold in high-complexity reasoning tasks. These findings suggest that architectural decoupling is a critical enabling factor for improving reliability in financial reasoning tasks, providing a transferable architectural insight for precision-critical domains that require tight alignment between semantic understanding and quantitative computation.

cs.AI↗

arXiv2026

Structure-BiEval: A Self-Supervised, Dual-Track Framework for Decoupling Structure and Content in LLM Evaluation for Web Information Systems

As Large Language Models (LLMs) evolve into the core of Web-based autonomous agents and complex Web Information Systems, their ability to faithfully translate natural language into rigorous structured formats has become paramount, as this capability is critical for Web API invocation and data exchange. However, evaluating this structural fidelity in Web-native payloads remains a challenge: traditional text metrics fail to capture topological consistency in semi-structured Web data, while manual evaluation is prohibitively costly. To address this, we propose Structure-BiEval, a novel self-supervised framework for quantitative, annotation-free assessment tailored for Web data engineering. By leveraging deterministic Intermediate Representations, our framework effectively decouples structure from content, utilizing Content Semantic Accuracy and Normalized Tree Edit Distance as precise metrics. We empirically benchmark 15 state-of-the-art LLMs across dual Web structural topologies, namely Hierarchical Data (Web backend payloads) and Tabular Data (Web frontend presentation). The results reveal substantial variability in structural performance, including cases where mid-sized models unexpectedly outperform larger counterparts in Web data formatting. Furthermore, our findings show that deep recursive nesting poses a consistent challenge for Web agents across varying parameter scales.

cs.CL↗