No other recent progress of national energy laws is more important than the one that the Legislative Yuan completed proceeding to amend the Electricity Act (hereinafter referred to as the "Act") on January 11, 2017 and then transferred it to the President for promulgation and implementation on the 26th of the same month. However, during the period from the time prior to such amendment to the time after implementation upon promulgation of the Act, all sectors have still been querying the regulations thereof and fierce controversy has been provoked; one focus of which is the issue about the position, organization and function of the electricity industry regulatory authority. In the opinions of the majority, it will result in a lack of professionalization and independence necessary for the execution of regulatory affairs of the electricity industry and will be supposedly an obstacle to the goal of liberalization of the electricity market which the Act is intended to achieve that the electricity industry regulatory authority is not organized in the form of an independent authority. As the key points discussed in this thesis, in addition to the comparison made by illustrating the development history and current situation of the legal system of electricity industry regulatory authority in European Union and Germany, it also discusses whether it is necessary to organize the electricity industry regulatory authority in the form of an independent authority under the regulations of the new version Act. The propriety of the provisions in the Act relevant to the electricity industry regulatory authority is simultaneously discussed with the start from relevant legal provisions and principles about the administrative organization in the currently effective Constitution and administrative laws, and opinions on the practice of the interpretation of the Constitution. At the end of this thesis, the writer proposes suggestions.