Enci Zhang
Author directory2026
ReimburseBench: Benchmarking LMMs as Full-Workflow Auditors for Financial Internal Control
Libin Zhan | Wuyou Mao | Xiang Li | Enci Zhang | Qi Yang | Shujian Zhu | Yingtian Hu | Wentao Ye | Haobo Wang | Ziman Li | Jie Zhang | Wang Dong | Jun Chen
Findings of the Association for Computational Linguistics: EMNLP 2026
Libin Zhan | Wuyou Mao | Xiang Li | Enci Zhang | Qi Yang | Shujian Zhu | Yingtian Hu | Wentao Ye | Haobo Wang | Ziman Li | Jie Zhang | Wang Dong | Jun Chen
Findings of the Association for Computational Linguistics: EMNLP 2026
Expense reimbursement internal control is a high-stakes corporate finance task that combines multimodal, visually rich evidence (e.g., receipts and approval forms), firm-specific policy text, and multi-step compliance reasoning. No existing benchmark evaluates large multimodal models (LMMs) in this domain. We introduce ReimburseBench, the first benchmark targeting full-workflow multimodal audit reasoning in corporate internal control. It comprises 151 expert-constructed reimbursement workflows, each packaging an application, receipts and supporting documents, and a firm-specific policy, evaluated by a process-level rubric grounded in twelve auditing logic points. Benchmarking nine frontier and locally deployable systems, we find the strongest attains only 72.5%, and no model exceeds 47.7% on hard workflows. Beyond this aggregate score, risk-aware, process-level evaluation surfaces three structural findings: (i) a persistent gap between binary admissibility judgment and precise quantitative computation; (ii) a systematic lenient bias in monetary predictions that poses deployment risk; and (iii) a performance pattern consistent with compositional-generalization difficulties under realistic workflow load. We provide ReimburseBench as a testbed for advancing LMMs toward trustworthy financial systems. Data and code: https://github.com/ikerzhan/ReimburseBench.
2025
Learning Like Humans: Advancing LLM Reasoning Capabilities via Adaptive Difficulty Curriculum Learning and Expert-Guided Self-Reformulation
Enci Zhang | Xingang Yan | Wei Lin | Tianxiang Zhang | Qianchun Lu
Proceedings of the 2025 Conference on Empirical Methods in Natural Language Processing
Enci Zhang | Xingang Yan | Wei Lin | Tianxiang Zhang | Qianchun Lu
Proceedings of the 2025 Conference on Empirical Methods in Natural Language Processing
Despite impressive progress in areas like mathematical reasoning, large language models still face challenges in consistently solving complex problems. Drawing inspiration from key human learning strategies, we propose two novel strategies to enhance the capability of large language models to solve these complex problems. First, Adaptive Difficulty Curriculum Learning (ADCL) is a novel curriculum learning strategy that tackles the Difficulty Shift phenomenon (i.e., a model’s perception of problem difficulty dynamically changes during training) by periodically re-estimating difficulty within upcoming data batches to maintain alignment with the model’s evolving capabilities. Second, Expert-Guided Self-Reformulation (EGSR) is a novel reinforcement learning strategy that bridges the gap between imitation learning and pure exploration by guiding models to reformulate expert solutions within their own conceptual framework, rather than relying on direct imitation, fostering deeper understanding and knowledge assimilation. Extensive experiments on challenging mathematical reasoning benchmarks, using Qwen2.5-7B as the base model, demonstrate that these human-inspired strategies synergistically and significantly enhance performance. Notably, their combined application improves performance over the standard Zero-RL baseline by 10% on the AIME24 benchmark and 16.6% on AIME25.