Evaluating Accounting Reasoning Capabilities of Large Language Models

Large language models are transforming learning, cognition, and research across many fields. Effectively integrating them into professional domains, such as accounting, is a key challenge for enterprise digital transformation. To address this, we define vertical domain accounting reasoning and propose evaluation criteria derived from an analysis of the training data characteristics of representative GLM models. These criteria support systematic study of accounting reasoning and provide benchmarks for performance improvement. Using this framework, we evaluate GLM-6B, GLM-130B, GLM-4, and OpenAI GPT-4 on accounting reasoning tasks. Results show that prompt design significantly affects performance, with GPT-4 demonstrating the strongest capability. Despite these gains, current models remain insufficient for real-world enterprise accounting, indicating the need for further optimization to unlock their full practical value.

PsychEval: A Multi-Session and Multi-Therapy Benchmark for High-Realism AI Psychological Counselor

To develop a reliable AI for psychological assessment, we introduce \texttt{PsychEval}, a multi-session, multi-therapy, and highly realistic benchmark designed to address three key challenges: \textbf{1) Can we train a highly realistic AI counselor?} Realistic counseling is a longitudinal task requiring sustained memory and dynamic goal tracking. We propose a multi-session benchmark (spanning 6-10 sessions across three distinct stages) that demands critical capabilities such as memory continuity, adaptive reasoning, and longitudinal planning. The dataset is annotated with extensive professional skills, comprising over 677 meta-skills and 4577 atomic skills. \textbf{2) How to train a multi-therapy AI counselor?} While existing models often focus on a single therapy, complex cases frequently require flexible strategies among various therapies. We construct a diverse dataset covering five therapeutic modalities (Psychodynamic, Behaviorism, CBT, Humanistic Existentialist, and Postmodernist) alongside an integrative therapy with a unified three-stage clinical framework across six core psychological topics. \textbf{3) How to systematically evaluate an AI counselor?} We establish a holistic evaluation framework with 18 therapy-specific and therapy-shared metrics across Client-Level and Counselor-Level dimensions. To support this, we also construct over 2,000 diverse client profiles. Extensive experimental analysis fully validates the superior quality and clinical fidelity of our dataset. Crucially, \texttt{PsychEval} transcends static benchmarking to serve as a high-fidelity reinforcement learning environment that enables the self-evolutionary training of clinically responsible and adaptive AI counselors.

Figure It Out: Improve the Frontier of Reasoning with Executable Visual States

Complex reasoning problems often involve implicit spatial and geometric relationships that are not explicitly encoded in text. While recent reasoning models perform well across many domains, purely text-based reasoning struggles to capture structural constraints in complex settings. In this paper, we introduce FIGR, which integrates executable visual construction into multi-turn reasoning via end-to-end reinforcement learning. Rather than relying solely on textual chains of thought, FIGR externalizes intermediate hypotheses by generating executable code that constructs diagrams within the reasoning loop. An adaptive reward mechanism selectively regulates when visual construction is invoked, enabling more consistent reasoning over latent global properties that are difficult to infer from text alone. Experiments on eight challenging mathematical benchmarks demonstrate that FIGR outperforms strong text-only chain-of-thought baselines, improving the base model by 13.12% on AIME 2025 and 11.00% on BeyondAIME. These results highlight the effectiveness of precise, controllable figure construction of FIGR in enhancing complex reasoning ability.

UltraEval-Audio: A Unified Framework for Comprehensive Evaluation of Audio Foundation Models

The development of audio foundation models has accelerated rapidly since the emergence of GPT-4o. However, the lack of comprehensive evaluation has become a critical bottleneck for further progress in the field, particularly in audio generation. Current audio evaluation faces three major challenges: (1) audio evaluation lacks a unified framework, with datasets and code scattered across various sources, hindering fair and efficient cross-model comparison;(2) audio codecs, as a key component of audio foundation models, lack a widely accepted and holistic evaluation methodology; (3) existing speech benchmarks are heavily reliant on English, making it challenging to objectively assess models' performance on Chinese. To address the first issue, we introduce UltraEval-Audio, a unified evaluation framework for audio foundation models, specifically designed for both audio understanding and generation tasks. UltraEval-Audio features a modular architecture, supporting 10 languages and 14 core task categories, while seamlessly integrating 24 mainstream models and 36 authoritative benchmarks. To enhance research efficiency, the framework provides a one-command evaluation feature, accompanied by real-time public leaderboards. For the second challenge, UltraEval-Audio adopts a novel comprehensive evaluation scheme for audio codecs, evaluating performance across three key dimensions: semantic accuracy, timbre fidelity, and acoustic quality. To address the third issue, we propose two new Chinese benchmarks, SpeechCMMLU and SpeechHSK, designed to assess Chinese knowledge proficiency and language fluency. We wish that UltraEval-Audio will provide both academia and industry with a transparent, efficient, and fair platform for comparison of audio models. Our code, benchmarks, and leaderboards are available at https://github.com/OpenBMB/UltraEval-Audio.

Figure It Out: Improving the Frontier of Reasoning with Active Visual Thinking

Complex reasoning problems often involve implicit spatial, geometric, and structural relationships that are not explicitly encoded in text. While recent reasoning models have achieved strong performance across many domains, purely text-based reasoning struggles to represent global structural constraints in complex settings. In this paper, we introduce FIGR, which integrates active visual thinking into multi-turn reasoning via end-to-end reinforcement learning. FIGR externalizes intermediate structural hypotheses by constructing visual representations during problem solving. By adaptively regulating when and how visual reasoning should be invoked, FIGR enables more stable and coherent reasoning over global structural properties that are difficult to capture from text alone. Experiments on challenging mathematical reasoning benchmarks demonstrate that FIGR outperforms strong text-only chain-of-thought baselines. In particular, FIGR improves the base model by 13.12% on AIME 2025 and 11.00% on BeyondAIME, highlighting the effectiveness of figure-guided multimodal reasoning in enhancing the stability and reliability of complex reasoning.

Improving Multi-step RAG with Hypergraph-based Memory for Long-Context Complex Relational Modeling

Multi-step retrieval-augmented generation (RAG) has become a widely adopted strategy for enhancing large language models (LLMs) on tasks that demand global comprehension and intensive reasoning. Many RAG systems incorporate a working memory module to consolidate retrieved information. However, existing memory designs function primarily as passive storage that accumulates isolated facts for the purpose of condensing the lengthy inputs and generating new sub-queries through deduction. This static nature overlooks the crucial high-order correlations among primitive facts, the compositions of which can often provide stronger guidance for subsequent steps. Therefore, their representational strength and impact on multi-step reasoning and knowledge evolution are limited, resulting in fragmented reasoning and weak global sense-making capacity in extended contexts. We introduce HGMem, a hypergraph-based memory mechanism that extends the concept of memory beyond simple storage into a dynamic, expressive structure for complex reasoning and global understanding. In our approach, memory is represented as a hypergraph whose hyperedges correspond to distinct memory units, enabling the progressive formation of higher-order interactions within memory. This mechanism connects facts and thoughts around the focal problem, evolving into an integrated and situated knowledge structure that provides strong propositions for deeper reasoning in subsequent steps. We evaluate HGMem on several challenging datasets designed for global sense-making. Extensive experiments and in-depth analyses show that our method consistently improves multi-step RAG and substantially outperforms strong baseline systems across diverse tasks.

NeXT-IMDL: Build Benchmark for NeXT-Generation Image Manipulation Detection & Localization

The accessibility surge and abuse risks of user-friendly image editing models have created an urgent need for generalizable, up-to-date methods for Image Manipulation Detection and Localization (IMDL). Current IMDL research typically uses cross-dataset evaluation, where models trained on one benchmark are tested on others. However, this simplified evaluation approach conceals the fragility of existing methods when handling diverse AI-generated content, leading to misleading impressions of progress. This paper challenges this illusion by proposing NeXT-IMDL, a large-scale diagnostic benchmark designed not just to collect data, but to probe the generalization boundaries of current detectors systematically. Specifically, NeXT-IMDL categorizes AIGC-based manipulations along four fundamental axes: editing models, manipulation types, content semantics, and forgery granularity. Built upon this, NeXT-IMDL implements five rigorous cross-dimension evaluation protocols. Our extensive experiments on 11 representative models reveal a critical insight: while these models perform well in their original settings, they exhibit systemic failures and significant performance degradation when evaluated under our designed protocols that simulate real-world, various generalization scenarios. By providing this diagnostic toolkit and the new findings, we aim to advance the development towards building truly robust, next-generation IMDL models.

WeDLM: Reconciling Diffusion Language Models with Standard Causal Attention for Fast Inference

Autoregressive (AR) generation is the standard decoding paradigm for Large Language Models (LLMs), but its token-by-token nature limits parallelism at inference time. Diffusion Language Models (DLLMs) offer parallel decoding by recovering multiple masked tokens per step; however, in practice they often fail to translate this parallelism into deployment speed gains over optimized AR engines (e.g., vLLM). A key reason is that many DLLMs rely on bidirectional attention, which breaks standard prefix KV caching and forces repeated contextualization, undermining efficiency. We propose WeDLM, a diffusion decoding framework built entirely on standard causal attention to make parallel generation prefix-cache friendly. The core idea is to let each masked position condition on all currently observed tokens while keeping a strict causal mask, achieved by Topological Reordering that moves observed tokens to the physical prefix while preserving their logical positions. Building on this property, we introduce a streaming decoding procedure that continuously commits confident tokens into a growing left-to-right prefix and maintains a fixed parallel workload, avoiding the stop-and-wait behavior common in block diffusion methods. Experiments show that WeDLM preserves the quality of strong AR backbones while delivering substantial speedups, approaching 3x on challenging reasoning benchmarks and up to 10x in low-entropy generation regimes; critically, our comparisons are against AR baselines served by vLLM under matched deployment settings, demonstrating that diffusion-style decoding can outperform an optimized AR engine in practice.

Exploring the Vertical-Domain Reasoning Capabilities of Large Language Models

Large Language Models (LLMs) are reshaping learning paradigms, cognitive processes, and research methodologies across a wide range of domains. Integrating LLMs with professional fields and redefining the relationship between LLMs and domain-specific applications has become a critical challenge for promoting enterprise digital transformation and broader social development. To effectively integrate LLMs into the accounting domain, it is essential to understand their domain-specific reasoning capabilities. This study introduces the concept of vertical-domain accounting reasoning and establishes evaluation criteria by analyzing the training data characteristics of representative GLM-series models. These criteria provide a foundation for subsequent research on reasoning paradigms and offer benchmarks for improving accounting reasoning performance. Based on this framework, we evaluate several representative models, including GLM-6B, GLM-130B, GLM-4, and OpenAI GPT-4, on a set of accounting reasoning tasks. Experimental results show that different prompt engineering strategies lead to varying degrees of performance improvement across models, with GPT-4 achieving the strongest accounting reasoning capability. However, current LLMs still fall short of real-world application requirements. In particular, further optimization is needed for deployment in enterprise-level accounting scenarios to fully realize the potential value of LLMs in this domain.

Mindscape-Aware Retrieval Augmented Generation for Improved Long Context Understanding

Humans understand long and complex texts by relying on a holistic semantic representation of the content. This global view helps organize prior knowledge, interpret new information, and integrate evidence dispersed across a document, as revealed by the Mindscape-Aware Capability of humans in psychology. Current Retrieval-Augmented Generation (RAG) systems lack such guidance and therefore struggle with long-context tasks. In this paper, we propose Mindscape-Aware RAG (MiA-RAG), the first approach that equips LLM-based RAG systems with explicit global context awareness. MiA-RAG builds a mindscape through hierarchical summarization and conditions both retrieval and generation on this global semantic representation. This enables the retriever to form enriched query embeddings and the generator to reason over retrieved evidence within a coherent global context. We evaluate MiA-RAG across diverse long-context and bilingual benchmarks for evidence-based understanding and global sense-making. It consistently surpasses baselines, and further analysis shows that it aligns local details with a coherent global representation, enabling more human-like long-context retrieval and reasoning.