This invention discloses a financial statement summary generation
system based on
artificial intelligence-generated content, belonging to the field of
artificial intelligence technology. The
system performs segmentation and extraction of cited fragments from the financial statement text, constructs a closed-loop structure by combining candidate fragments from footnotes, and classifies the closure status through correspondence comparison. It then performs backfilling expansion and constraint reconstruction on the closed structure to generate summary generation primitives containing the main body of the matter, the main body of the explanation, and the main body of the limitation. Finally, it verifies the
structural consistency and
semantic integrity of the summary generation primitives through checks on the
clarity of the matter, the correspondence of the explanation, and the completeness of the limitation. This
system, focusing on the construction and
verification process of the closed-loop structure, structurally reconstructs the cross-segment relationships between the main body of the financial statement and the footnotes, ensuring that the summary content has a clear subject focus, consistent sources of explanation, and complete limiting conditions. It is suitable for scenarios involving automatic financial statement summary generation and assisted review.