Research on the Construction of an Accounting Knowledge Graph Based on Large Language Model
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Keywords

Accounting
Large language model
Knowledge graph
Knowledge extraction
Knowledge optimization

DOI

10.26689/jera.v9i4.11462

Submitted : 2025-07-08
Accepted : 2025-07-23
Published : 2025-08-07

Abstract

The article is based on language model, through the cue word engineering and agent thinking method, automatic knowledge extraction, with China accounting standards support to complete the corresponding knowledge map construction. Through the way of extracting the accounting entities and their connections in the pattern layer, the data layer is provided for the fine-tuning and optimization of the large model. Studies found that, through the reasonable application of language model, knowledge can be realized in massive financial data neural five effective extracted tuples, and complete accounting knowledge map construction.

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