The polarization resistance optimization of the cathode plays a crucial role in reducing the energy consumption of the solid oxide fuel cell (SOFC) stack. Herein, a (Cu,Mn)3O4 spinel material is used for the development of the cathode current‐collecting layer (CCCL) because it has superior price and good electrical conductivity than conventional current‐collecting materials. Symmetrical cells are fabricated using screen printing techniques. It is optimized by studying the influence of sintering temperature, thickness, and adding amount of Co3O4 on the microstructure and polarization resistance of the CCCL. The research found that 850 °C is the most convenient sintering temperature and 1–2 wt% of the adding amount of Co3O4 can optimize the polarization resistance. In addition, it is found that for the cathode side, the total thickness of the CCCL and the cathode should be controlled between 70 and 80 μm, the performance of the cathode is stable, and the polarization resistance is also rationally optimized.