With the rapid development and widespread application of Large Language Models (LLMs), rigorous evaluation has become particularly crucial. This research adopts a novel perspective, focusing on evaluating the core computational reasoning ability of LLMs, defined as the capacity of model to accurately understand rules, and execute logically computing operations. This capability assesses the reliability of LLMs as precise executors, and is critical to advanced tasks such as complex code generation and multi-step problem-solving. We propose an evaluation framework based on Universal Turing Machine (UTM) simulation. This framework requires LLMs to strictly follow instructions and track dynamic states, such as tape content and read/write head position, during multi-step computations. To enable standardized evaluation, we developed TMBench, a benchmark for systematically studying the computational reasoning capabilities of LLMs. TMBench provides several key advantages, including knowledge-agnostic evaluation, adjustable difficulty, foundational coverage through Turing machine encoding, and unlimited capacity for instance generation, ensuring scalability as models continue to evolve. We find that model performance on TMBench correlates strongly with performance on other recognized reasoning benchmarks (Pearson correlation coefficient is 0.73), clearly demonstrating that computational reasoning is a significant dimension for measuring the deep capabilities of LLMs. Code and data are available atthis https URL.
View on arXiv@article{wu2025_2504.20771,
title={ Turing Machine Evaluation for Large Language Model },
author={ Haitao Wu and Zongbo Han and Huaxi Huang and Changqing Zhang },
journal={arXiv preprint arXiv:2504.20771},
year={ 2025 }
}