儘管AI科技執法仍是一個相對較新的概念，且處於初期實施階段，警政各單位卻越來越重視AI科技的發展並應用在公共安全服務上。然而AI科技執法要能產生實質功效，並保障人民生命財產安全，仍需警政高層在制訂公共安全服務策略上與實際執行公共安全服務的指引等配套措施，都能讓警察同仁於日常工作上感受到AI應用的廣度與深度，且對於AI科技執法可提高民眾滿意度而深信不疑。因此，本研究以IT同化理論和公共價值理論為基礎，發展出一個實證模型，並以此檢驗台灣警政系統導入AI公共安全服務是否可為台灣民眾創造公共價值。研究結果呈現AI科技的組織內同化廣度與同化深度，對於警政人員的日常公共安全服務輔以AI科技執法暨警政機構公共安全服務策略聚焦AI之應用同時存在顯著影響。其次在公共安全科技執法的逐步試點與應用過程中，所獲得的經驗與成效回饋，會更加強化警政單位制訂AI科技全面輔助執法的策略決心，進而提升警政公共安全價值與民眾滿意度。

Although AI technology is still in the initial stage of implementation for government service, national police agency are paying more attention to the application of AI technology in public safety services. However, in order to protect the safety of people and improve citizens’ satisfaction, it is necessary to formulate AI strategies of public security service and implement public security AI services. This paper employs IT assimilation theory and public value theory to develop a theoretical model that examines whether the introduction of AI-enabled police services would generate public value for citizens in Taiwan. The results show that the breadth and depth of AI assimilation within the organization have significant impacts on AI operational public service for citizens and AI strategic public service for citizens. Secondly, in the process of piloting AI-enabled police services, the experience and feedback gained will further strengthen the determination of police agency to apply AI technology in police service, thereby enhancing the public value of police service and citizen’s satisfaction.