Artificial intelligence is an important force driving economic and social development, with great application value, and is a strategic area in which countries are competing for layout. The purpose of this paper is to make a detailed comparison between the current development status of AI in China and the United States from both macro and micro perspectives, to analyze the advantages and shortcomings of each, and to make effective suggestions for the development of AI in China. From the macro perspective, the policy strategies of AI in China and the U S are sorted out and analyzed, and the development plans at the national level in both countries are compared. From the microperspective, we compare the specific development status of AI in China and the United States from six dimensions: research situation, industrial development, talent, hardware foundation, market application, datascale, as well as the competitive advantages of each. The study found that the U.S. currently still maintains the overall leading position in the development of AI in the world, especially in terms of high-quality R&D, high-quality talents, AI chips, and financing environment with considerable advantages. China far exceeds the U. S. intotal R&D, and performs much better in the number of supercomputers, AI applications, data, etc. In the future, China should continue to attract high-caliber talent from around the world and develop incentive initiatives to encourage researchers to conduct high-quality research. In addition, it should build bridges between universities, research institutions and enterprises to strengthen in-depth communication and cooperation among the three and accelerate breakthroughs in keyareas.