The invention provides a photoelectric element which includes a first electrode, and a basal plate is formed on the first electrode; a buffer layer is formed on the basal plate and includes a nitrogenous compound layer formed on the basal plate, a V/II compound layer formed on the nitrogenous compound layer, a second nitrogenous compound layer formed on the V/II compound layer, and a third nitrogenous compound layer formed on the second nitrogenous compound layer; then a first semiconductor conducting layer is formed on the buffer layer; an active layer is formed on the first semiconductor conducting layer, wherein the active layer is provided with a plurality of irregular and undulate multi-quantum wells; a second semiconductor conducting layer is formed on the active layer; a transparent conducting layer is formed on the second semiconductor conducting layer; and a second electrode is formed on the transparent conducting layer.