@inproceedings{liu-etal-2026-long,
    title = "Long-Chain Reasoning Distillation via Adaptive Prefix Alignment",
    author = "Liu, Zhenghao  and
      Wu, Zhuoyang  and
      Li, Xinze  and
      Yan, Yukun  and
      Wang, Shuo  and
      Chen, Zulong  and
      Gu, Yu  and
      Yu, Ge  and
      Sun, Maosong",
    editor = "Liakata, Maria  and
      Moreira, Viviane P.  and
      Zhang, Jiajun  and
      Jurgens, David",
    booktitle = "Proceedings of the 64th Annual Meeting of the {A}ssociation for {C}omputational {L}inguistics (Volume 1: Long Papers)",
    month = jul,
    year = "2026",
    address = "San Diego, California, United States",
    publisher = "Association for Computational Linguistics",
    url = "https://preview.aclanthology.org/ingest-acl/2026.acl-long.822/",
    pages = "18041--18059",
    ISBN = "979-8-89176-390-6",
    abstract = "Large Language Models (LLMs) have demonstrated remarkable reasoning capabilities, particularly in solving complex mathematical problems. Recent studies show that distilling long reasoning trajectories can effectively enhance the reasoning performance of small-scale student models. However, teacher-generated reasoning trajectories are often excessively long and structurally complex, making them difficult for student models to learn. This mismatch leads to a gap between the provided supervision signal and the learning capacity of the student model. To address this challenge, we propose Prefix-ALIGNment distillation (P-ALIGN), a framework that fully exploits teacher CoTs for distillation through adaptive prefix alignment. Specifically, P-ALIGN adaptively truncates teacher-generated reasoning trajectories by determining whether the remaining suffix is concise and sufficient to guide the student model. Then, P-ALIGN leverages the teacher-generated prefix to supervise the student model, encouraging effective prefix alignment. Experiments on multiple mathematical reasoning benchmarks demonstrate that P-ALIGN outperforms all baselines by over 3{\%}. Further analysis indicates that the prefixes constructed by P-ALIGN provide more effective supervision signals, while avoiding the negative impact of redundant and uncertain reasoning components. All codes are available at https://github.com/NEUIR/P-ALIGN."
}