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+ While Chain-of-Thought (CoT) significantly enhances the performance of Large Language Models (LLMs), explicit reasoning chains introduce substantial computational redundancy.
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+ Recent latent reasoning methods attempt to mitigate this by compressing reasoning processes into latent space, but often suffer from severe performance degradation due to the lack of appropriate compression guidance.
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+ In this study, we propose **Re**ndered CoT-**Gu**ided variational **La**tent **R**easoning (**ReGuLaR**), a simple yet novel latent learning paradigm resolving this issue.
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+ Fundamentally, we formulate latent reasoning within the Variational Auto-Encoding (VAE) framework, sampling the current latent reasoning state from the posterior distribution conditioned on previous ones.
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+ Specifically, when learning this variational latent reasoning model, we render explicit reasoning chains as images, from which we extract dense visual-semantic representations to regularize the posterior distribution, thereby achieving efficient compression with minimal information loss.
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+ Extensive experiments demonstrate that ReGuLaR significantly outperforms existing latent reasoning methods across both computational efficiency and reasoning effectiveness, and even surpasses CoT through multi-modal reasoning, providing a new and insightful solution to latent reasoning.