With the Basic Law for the Organization of Central Government Agencies (hereinafter referred as "the Basic Law") and the Draft Revision of Organization Law (hereinafter referred as "the Draft Revision") as the research subject, this article introduces the status quo and movement direction of government reorganization at present, and also examines its advantages and disadvantages, gains and losses. For the Basic Law, this article introduces and comments on the categories, names, levels, and the total amount control of the central government agencies. For the Draft Revision, the article introduces and discusses topics such as name of grade II agencies under the Executive Yuan, the reasonability for their establishment, agency balance, and service similarity etc. For its conclusion, it is recommended that the government reorganization should pay great attention to democracy and professionalism, to receive even more extensive support.