Disclosed is an acetyl-CoA-producing microorganism, which is obtained by imparting malate thiokinase and malyl-CoA lyase enzymatic activities to a microorganism having none of the following (a), (b), (c) or (d), without imparting any of (a), (b), (c) or (d), or, even when one or more of (a), (b), (c) or (d) are imparted, not allowing the functions thereof to be exerted: (a) a carbon dioxide fixation cycle having an enzymatic reaction from malonyl-CoA to malonate semialdehyde or 3-hydroxypropionate, (b) a carbon dioxide fixation cycle having an enzymatic reaction from acetyl-CoA and CO2 to pyruvate, (c) a carbon dioxide fixation cycle having an enzymatic reaction from crotonyl-CoA and CO2 to ethylmalonyl-CoA or glutaconyl-CoA or (d) a carbon dioxide fixation cycle having an enzymatic reaction from CO2 to formate.