A method of producing an acetyl-CoA producing microorganism comprising an acetyl-CoA production cycle comprising the following or: imparting enzymatic activities of malate thiokinase and malyl-CoA lyase, to Escherichia coli that exhibits none of the following functions (a) to (d) of a carbon dioxide fixation cycle, and enhancing 2-hydroxy-3-oxopropionate reductase and glycerate 3-kinase enzymatic activity in the Escherichia coli, wherein the enhancing of the enzymatic activity is performed by enhancing an activity of an enzyme that is possessed by the Escherichia coli, the enhancing of the activity of the enzyme being performed by introduction of an enzyme gene into a cell from outside the cell, by augmented expression of an enzyme gene in a cell, or by the combination thereof; or imparting enzymatic activities of malate thiokinase, malyl-CoA lyase, glyoxylate carboligase, and 2-hydroxy-3-oxopropionate reductase, to Corynebacterium glutamicum that exhibits none of the following functions (a) to (d) of a carbon dioxide fixation cycle, and enhancing an enzymatic activity of pyruvate carboxylase in the Corynebacterium glutamicum, wherein the enhancing of the enzymatic activity is performed by enhancing an activity of an enzyme that is possessed by the Corynebacterium glutamicum, the enhancing of the activity of the enzyme being performed by introduction of an enzyme gene into a cell from outside the cell, by augmented expression of an enzyme gene in a cell, or by the combination thereof: (a) malonyl-CoA to malonate semialdehyde or 3-hydroxypropionate; (b) acetyl-CoA and CO 2 to pyruvate; (c) crotonyl-CoA and CO 2 to ethylmalonyl-CoA or glutaconyl-CoA; and (d) CO 2 to formate; wherein the acetyl-CoA producing microorganism comprises an acetyl-CoA production cycle wherein: phosphoenolpyruvate or pyruvate is converted to oxaloacetate; oxaloacetate is converted to 2-hydroxy-3-oxopropionate by malate thiokinase, malyl-CoA lyase, and glyoxylate carboligase; 2-hydroxy-3-oxopropionate is converted to 2-phosphoglycerate; and 2-phosphoglycerate is converted to phosphoenolpyruvate. imparting enzymatic activities of malate thiokinase and malyl-CoA lyase, to Escherichia coli that exhibits none of the following functions (a) to (d) of a carbon dioxide fixation cycle, and enhancing 2-hydroxy-3-oxopropionate reductase and glycerate 3-kinase enzymatic activity in the Escherichia coli, wherein the enhancing of the enzymatic activity is performed by enhancing an activity of an enzyme that is possessed by the Escherichia coli, the enhancing of the activity of the enzyme being performed by introduction of an enzyme gene into a cell from outside the cell, by augmented expression of an enzyme gene in a cell, or by the combination thereof; or imparting enzymatic activities of malate thiokinase, malyl-CoA lyase, glyoxylate carboligase, and 2-hydroxy-3-oxopropionate reductase, to Corynebacterium glutamicum that exhibits none of the following functions (a) to (d) of a carbon dioxide fixation cycle, and enhancing an enzymatic activity of pyruvate carboxylase in the Corynebacterium glutamicum, wherein the enhancing of the enzymatic activity is performed by enhancing an activity of an enzyme that is possessed by the Corynebacterium glutamicum, the enhancing of the activity of the enzyme being performed by introduction of an enzyme gene into a cell from outside the cell, by augmented expression of an enzyme gene in a cell, or by the combination thereof: (a) malonyl-CoA to malonate semialdehyde or 3-hydroxypropionate; (b) acetyl-CoA and CO 2 to pyruvate; (c) crotonyl-CoA and CO 2 to ethylmalonyl-CoA or glutaconyl-CoA; and (d) CO 2 to formate; wherein the acetyl-CoA producing microorganism comprises an acetyl-CoA production cycle wherein: phosphoenolpyruvate or pyruvate is converted to oxaloacetate; oxaloacetate is converted to 2-hydroxy-3-oxopropionate by malate thiokinase, malyl-CoA lyase, and glyoxylate carboligase; 2-hydroxy-3-oxopropionate is converted to 2-phosphoglycerate; and 2-phosphoglycerate is converted to phosphoenolpyruvate. enhancing an enzymatic activity of pyruvate carboxylase in the Corynebacterium glutamicum, wherein the enhancing of the enzymatic activity is performed by enhancing an activity of an enzyme that is possessed by the Corynebacterium glutamicum, the enhancing of the activity of the enzyme being performed by introduction of an enzyme gene into a cell from outside the cell, by augmented expression of an enzyme gene in a cell, or by the combination thereof: (a) malonyl-CoA to malonate semialdehyde or 3-hydroxypropionate; (b) acetyl-CoA and CO 2 to pyruvate; (c) crotonyl-CoA and CO 2 to ethylmalonyl-CoA or glutaconyl-CoA; and (d) CO 2 to formate; (a) malonyl-CoA to malonate semialdehyde or 3-hydroxypropionate; (b) acetyl-CoA and CO 2 to pyruvate; (c) crotonyl-CoA and CO 2 to ethylmalonyl-CoA or glutaconyl-CoA; and (d) CO 2 to formate; wherein the acetyl-CoA producing microorganism comprises an acetyl-CoA production cycle wherein: phosphoenolpyruvate or pyruvate is converted to oxaloacetate; oxaloacetate is converted to 2-hydroxy-3-oxopropionate by malate thiokinase, malyl-CoA lyase, and glyoxylate carboligase; 2-hydroxy-3-oxopropionate is converted to 2-phosphoglycerate; and 2-phosphoglycerate is converted to phosphoenolpyruvate. phosphoenolpyruvate or pyruvate is converted to oxaloacetate; oxaloacetate is converted to 2-hydroxy-3-oxopropionate by malate thiokinase, malyl-CoA lyase, and glyoxylate carboligase; 2-hydroxy-3-oxopropionate is converted to 2-phosphoglycerate; and 2-phosphoglycerate is converted to phosphoenolpyruvate.