Named Entity Recognition in Government Audit Texts Based on ChineseBERT and Character-Word Fusion

Named entity recognition of government audit text is a key task of intelligent auditing. Aiming at the problems of scarcity of corpus in the field of governmental auditing, insufficient utilization of traditional character vector word-level information features, and insufficient capturing of auditing entity features, this study builds its own dataset in the field of auditing and proposes the model CW-CBGC for recognizing named entities in governmental auditing text based on ChineseBERT and character-word fusion. First, the ChineseBERT pre-training model is used to extract the character vector that integrates the features of glyph and pinyin, combining with word vectors dynamically constructed by the BERT pre-training model; then, the sequences of character-word fusion vectors are input into the bi-directional gated recurrent neural network (BiGRU) to learn the textual features. Finally, the global optimal sequence label is generated by Conditional Random Field (CRF), and the GHM classification loss function is used in the model training to solve the problem of error evaluation under the conditions of noisy entities and unbalanced number of entities. The F1 value of this study’s model on the audit dataset is 97.23%, which is 3.64% higher than the baseline model’s F1 value; the F1 value of the model on the public dataset Resume is 96.26%, which is 0.73–2.78% higher than the mainstream model. The experimental results show that the model proposed in this paper can effectively recognize the entities in government audit texts and has certain generalization ability.