@inproceedings{liu-etal-2026-entropy,
title = "Entropy-{KL} Divergence-based Token Masking: A Novel Approach for Selective Fine-tuning of Large Language Models",
author = "Liu, Qi and
Sun, Mingdi and
He, Yongyi and
Zheng, Zhi and
Xu, Tong and
Zheng, Yi and
Wang, Zhefeng and
Chen, Enhong",
editor = "Lee, Hung-Yi and
Dev, Sunipa and
Li, Jessy and
Elliott, Desmond",
booktitle = "Findings of the {A}ssociation for {C}omputational {L}inguistics: {EMNLP} 2026",
month = oct,
year = "2026",
address = "Budapest, Hungary",
publisher = "Association for Computational Linguistics",
url = "https://aclanthology.org/2026.findings-emnlp.233/",
pages = "4910--4928",
ISBN = "979-8-89176-462-0",
abstract = "Supervised fine-tuning (SFT) followed by reinforcement learning (RL) has become a standard post-training paradigm for large language models. This paradigm provides a cold-start for RL exploration, avoiding the inefficiency of pure RL where on-policy sampling yields insufficient positive samples. However, in practice, existing approaches often use a small amount of data for SFT initialization compared to the RL phase, which can cause the model to fit the limited samples and shift away from its pre-trained distribution. This distribution shift impedes the model{'}s ability to effectively explore during subsequent RL training. To address this challenge, we propose that in low-data regimes, SFT should prioritize activating task-relevant capabilities rather than memorizing specific content. Along this line, we propose EKSFT (Entropy-KL Selective Fine-Tuning), which selectively masks tokens that exhibit either high entropy or high KL divergence from a reference model. By excluding these high-uncertainty, distribution-shifting tokens from imitation, EKSFT injects task-specific knowledge while preserving the integrity of the model{'}s pre-trained distribution. Empirical evaluations on mathematical reasoning benchmarks demonstrate that EKSFT consistently outperforms standard SFT. Further RL fine-tuning from the EKSFT model yields consistently better post-RL performance, indicating improved exploration for the RL stage. Our codes and datasets are available at https://github.com/MINE-USTC/EKSFT."
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<abstract>Supervised fine-tuning (SFT) followed by reinforcement learning (RL) has become a standard post-training paradigm for large language models. This paradigm provides a cold-start for RL exploration, avoiding the inefficiency of pure RL where on-policy sampling yields insufficient positive samples. However, in practice, existing approaches often use a small amount of data for SFT initialization compared to the RL phase, which can cause the model to fit the limited samples and shift away from its pre-trained distribution. This distribution shift impedes the model’s ability to effectively explore during subsequent RL training. To address this challenge, we propose that in low-data regimes, SFT should prioritize activating task-relevant capabilities rather than memorizing specific content. Along this line, we propose EKSFT (Entropy-KL Selective Fine-Tuning), which selectively masks tokens that exhibit either high entropy or high KL divergence from a reference model. By excluding these high-uncertainty, distribution-shifting tokens from imitation, EKSFT injects task-specific knowledge while preserving the integrity of the model’s pre-trained distribution. Empirical evaluations on mathematical reasoning benchmarks demonstrate that EKSFT consistently outperforms standard SFT. Further RL fine-tuning from the EKSFT model yields consistently better post-RL performance, indicating improved exploration for the RL stage. Our codes and datasets are available at https://github.com/MINE-USTC/EKSFT.</abstract>
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%0 Conference Proceedings
%T Entropy-KL Divergence-based Token Masking: A Novel Approach for Selective Fine-tuning of Large Language Models
%A Liu, Qi
%A Sun, Mingdi
%A He, Yongyi
%A Zheng, Zhi
%A Xu, Tong
%A Zheng, Yi
%A Wang, Zhefeng
%A Chen, Enhong
%Y Lee, Hung-Yi
%Y Dev, Sunipa
%Y Li, Jessy
%Y Elliott, Desmond
%S Findings of the Association for Computational Linguistics: EMNLP 2026
%D 2026
%8 October
%I Association for Computational Linguistics
%C Budapest, Hungary
%@ 979-8-89176-462-0
%F liu-etal-2026-entropy
%X Supervised fine-tuning (SFT) followed by reinforcement learning (RL) has become a standard post-training paradigm for large language models. This paradigm provides a cold-start for RL exploration, avoiding the inefficiency of pure RL where on-policy sampling yields insufficient positive samples. However, in practice, existing approaches often use a small amount of data for SFT initialization compared to the RL phase, which can cause the model to fit the limited samples and shift away from its pre-trained distribution. This distribution shift impedes the model’s ability to effectively explore during subsequent RL training. To address this challenge, we propose that in low-data regimes, SFT should prioritize activating task-relevant capabilities rather than memorizing specific content. Along this line, we propose EKSFT (Entropy-KL Selective Fine-Tuning), which selectively masks tokens that exhibit either high entropy or high KL divergence from a reference model. By excluding these high-uncertainty, distribution-shifting tokens from imitation, EKSFT injects task-specific knowledge while preserving the integrity of the model’s pre-trained distribution. Empirical evaluations on mathematical reasoning benchmarks demonstrate that EKSFT consistently outperforms standard SFT. Further RL fine-tuning from the EKSFT model yields consistently better post-RL performance, indicating improved exploration for the RL stage. Our codes and datasets are available at https://github.com/MINE-USTC/EKSFT.
%U https://aclanthology.org/2026.findings-emnlp.233/
%P 4910-4928
Markdown (Informal)
[Entropy-KL Divergence-based Token Masking: A Novel Approach for Selective Fine-tuning of Large Language Models](https://aclanthology.org/2026.findings-emnlp.233/) (Liu et al., Findings 2026)
ACL
- Qi Liu, Mingdi Sun, Yongyi He, Zhi Zheng, Tong Xu, Yi Zheng, Zhefeng Wang, and Enhong Chen. 2026. Entropy-KL Divergence-based Token Masking: A Novel Approach for Selective Fine-tuning of Large Language Models. In Findings of the Association for Computational Linguistics: EMNLP 2026, pages 4910–4928, Budapest, Hungary. Association for Computational Linguistics.