Current approaches for Multimodal Sentiment Analysis (MSA) primarily leverage the knowledge and reasoning capabilities of parameter-heavy (Multimodal) LLMs for classification, overlooking autonomous multimodal sentiment reasoning generation in resource-constrained environments. In this paper, we focus on the Resource-Limited Joint Multimodal Sentiment Reasoning and Classification task, JMSRC, which simultaneously performs multimodal sentiment reasoning chain generation and sentiment classification only with a lightweight model. We propose a Multimodal Chain-of-Thought Reasoning Distillation model, MulCoT-RD, designed for JMSRC that employs a "Teacher-Assistant-Student" distillation paradigm to address deployment constraints in resource-limited environments. We first leverage a high-performance Multimodal Large Language Model (MLLM) to generate the initial reasoning dataset and train a medium-sized assistant model with a multi-task learning mechanism. A lightweight student model is jointly trained to perform efficient multimodal sentiment reasoning generation and classification. Extensive experiments on four datasets demonstrate that MulCoT-RD, with only 3B parameters, achieves strong performance on JMSRC while exhibiting robust generalization and enhanced interpretability.

翻译：暂无翻译