選舉是複雜的政治活動與專業的行政行為，選舉過程之公正與否，除左右選舉的結果，決定政權的更迭之外，並影響選民對該國民主政治之信任。因此，獨立超然的選舉機關（Election Management Bodies 簡稱EMBs）與其所執行的選舉行政（election administration），乃是確保選舉公平、公正、公開進行的重要機制。鑒於選舉機關無論在組織結構或運作功能上，均影響選舉之過程與結果甚鉅，但是在理論研究或實務作業上，並未受到應有的重視，極有加強研究之必要。我國中央選舉委員會定位為獨立機關類型之選舉機關，是否能夠真正發揮依法獨立行使職權之功能，備受各界矚目。本文採文獻分析法及比較分析法，探討選舉機關之制度類型，比較各主要國家選舉機關之組織與職權，並分析我國以獨立機關建制之中央選舉委員會的現況與所面臨之挑戰，發現我國中央選舉委員會雖具組織形式獨立性，惟實質功能獨立性仍屬不足，為提升其獨立性並強化治理績效，爰提出5 項建議策略。

Election is a complex political activity and professional administrative actions. The fairness of electoral processes determines the election outcomes, affects regime change, and influences voters' confidence in the democracy of the country. Therefore an independent and impartial Election Management Bodies (EMB) and its implementation of election administration are crucial mechanisms to ensure fair, just and open elections. Given the large impact of EMBs' organizational structure and operational functions have on the electoral process and result, the subject has not been given its due attention both in terms of theoretical research and practical application, and further research is highly needed. Above all, The Central Election Commission as the independent agency, whether it can really play the function of exercise powers by laws independently has attract attention. This essay will use documentary analysis and comparative analysis¸ To discuss the institutional types, compare the organizations and authorities of EMBs of major countries, and analyze the current status and challenges facing Central Election Commission as independent agency in Taiwan. Although the Central Electoral Commission is independent in organizational form, but the substantive functional independence remains inadequate. In order to improve independence and governance performance, make five suggestions.