The invention provides an internal resistance and temperature measuring circuit for a single battery. In the circuit, a control unit sends a PWM signal to a current control unit, so that a tested single battery provides a discharge current corresponding to the PWM signal for a discharge circuit; the control unit acquires the current value of the discharge current through the current control unit;a sampling unit acquires a voltage value of a discharge voltage provided by the tested single battery for the discharge circuit; and a temperature measurement circuit acquires a temperature value of anegative electrode of the tested battery. According to the circuit, the current value and the voltage value of the discharge circuit are measured and thus the internal resistance of the tested battery is calculated; the temperature measurement circuit acquires the temperature value of the negative electrode of the tested battery in real time; and according to the measured internal resistance dataof the tested battery and the measured temperature data of the negative electrode, whether the battery capacity of the tested single battery is qualified is analyzed and determined, so that the accuracy of determining the battery capacity of the battery is improved.