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<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">JERA</journal-id><journal-title-group><journal-title>Journal of Electronic Research and Application</journal-title></journal-title-group><issn>2208-3502</issn><eissn>2208-3510</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/jera.v9i4.11462</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Research on the Construction of an Accounting Knowledge Graph Based on Large Language Model</title><url>https://artdesignp.com/journal/JERA/9/4/10.26689/jera.v9i4.11462</url><author>WangYunfeng</author><pub-date pub-type="publication-year"><year>2025</year></pub-date><volume>9</volume><issue>4</issue><history><date date-type="pub"><published-time>2025-08-07</published-time></date></history><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.</abstract><keywords/></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>Tao Y, 2024, Big Language Model Application in Higher Vocational Accounting Research and Practice. Journal of Jiangsu Vocational and Technical College of Architecture, 2024(4): 88–92.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B2" content-type="article"><label>2</label><element-citation publication-type="journal"><p>Huang J, Zhu H, Xu C, et al., 2025, Application of Large Language Model in Audit Judgment. 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