ABSTRACT This study focuses on the interpretation and implementation of artificial intelligence policies in higher education for mainland China, Hong Kong and Macau. The researchers applied a conceptual comparative review of regulatory frameworks and institutional discretion by utilising Policy Implementation Theory and Multi‐Level Governance. From the results, we see that mainland China follows a centralised top‐down approach emphasising more consistency and harmony. Yet, Hong Kong and Macau are adopting more flexible and decentralised systems based on institutional autonomy and soft legal coordination. The findings present how different governance models deal with ethics and stakeholder engagement as well as how policies are implemented in these three locations. Moreover, this study contributes to artificial intelligence policy research by highlighting regional differences within the country, and it suggests theoretical insights into the complex processes of artificial intelligence integration into higher education.