🤖 AI Summary
This paper establishes a theoretical foundation for multi-step reasoning in large language models (LLMs), addressing the core question of how iterative autoregressive inference enhances approximation capability, learnability, and generalization. Methodologically, it extends the PAC learning framework to sequence-to-sequence generation for the first time; proves that finite-context Transformers, via multi-step reasoning, can universally approximate any Turing-computable sequence-to-sequence function; and rigorously quantifies error propagation across reasoning steps. The main contributions are threefold: (1) establishing universal approximation guarantees for multi-step reasoning; (2) ensuring learnability under bounded context constraints; and (3) providing generalization bounds with controllable error accumulation. Collectively, these results deliver the first rigorous, unified theoretical justification for cognitively inspired, multi-step reasoning in LLMs.
📝 Abstract
Recent advancements in cognitive science and multi-round reasoning techniques for Large Language Models (LLMs) suggest that iterative thinking processes improve problem-solving performance in complex tasks. Inspired by this, approaches like Chain-of-Thought, debating, and self-refinement have been applied to auto-regressive LLMs, achieving significant successes in tasks such as mathematical reasoning, commonsense reasoning, and multi-hop question answering. Despite these successes, the theoretical basis for how multi-round reasoning enhances problem-solving abilities remains underexplored. In this work, we investigate the approximation, learnability, and generalization properties of multi-round auto-regressive models. We show that Transformers with finite context windows are universal approximators for steps of Turing-computable functions and can approximate any Turing-computable sequence-to-sequence function through multi-round reasoning. We extend PAC learning to sequence generation and demonstrate that multi-round generation is learnable even when the sequence length exceeds the model's context window. Finally, we examine how generalization error propagates across rounds, and show how the aforementioned approaches can help constrain this error, ensuring outputs stay within an expectation boundary. This work sheds light on the systemic theoretical foundations of multi-round sequence learning and reasoning, emphasizing its role in inference complexity.