Abstract: In recent years, artificial intelligence (AI) has been playing a crucial role in the development of sports. Various AI applications in sports have emerged, constantly innovating. AI sports officiating, in particular, utilizes AI to assist human referees. However, the application of AI in sports officiating faces risks of subject-object alienation in terms of functional positioning, over-reliance on technology and algorithmic dominance in factual judgments, and pure calculation, random selection, and scientism in value judgments. Therefore, in terms of regulatory concepts, an open and inclusive attitude with prudent supervision should be adopted towards AI sports officiating. In specific officiating rules, it is necessary to clearly oppose granting legal personality to AI sports referees and limit their auxiliary role, while maintaining the subject primacy of human referees and exploring refined and reasonable ways of responsibility allocation. In terms of systems, exploring the building of a human-machine collaborative model in the field of sports officiating rules, setting reasonable boundaries for AI sports officiating, enhancing data review and algorithmic regulation, and promoting the construction of Bounded Artificial Moral Agents in due course are essential.