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ACL 2026aclfindings

Distilling LLM Reasoning into Dense Encoders: Bridging the Accuracy-Efficiency Gap in Recommendation

Donghee Han, Daeyoung Roh, A Young Kim, Hwanjun Song, Mun Yong Yi

Korea Advanced Institute of Science & Technology · Korea Advanced Institute of Science and Technology

PDF 由论文原始站点提供,PaperCompass 不保存论文文件。DOI 10.18653/v1/2026.findings-acl.1130 ↗

摘要

Large Language Models (LLMs) have shown remarkable potential in recommendation systems but suffer from prohibitive inference latency. Existing distillation approaches typically target Small Language Models (SLMs) or Conventional Recommendation Models (CRMs), face a critical trade-off between computational cost and semantic reasoning capacity. To bridge this accuracy-efficiency gap, we introduce Reasoning-to-Encoder Distillation (R2END), a framework that establishes a text encoder as the optimal student architecture for scalable recommendation. Unlike methods that mimic token generation, R2END compresses the teacher’s reasoning into a dense vector space via a semantic alignment objective, effectively capturing user-item dynamics. Extensive experiments on four datasets demonstrate that R2END not only outperforms state-of-the-art baselines but also achieves drastically reduced latency, offering a sweet spot for recommendation.