In this paper we interpretated the background about Standardized surgical procedure of conformal sphincter-preservation operation(CSPO)for low rectal cancer(2023 edition),and several key issues need to be attention,for example,the definition of conformal resection,the clarity of relevant anatomical concepts,the functional advantages of CSPO,the main differences between CSPO and intersphincteric resection(ISR),the clinical value and indications,the principles and details of surgery,and the key issues of perioperative nursing.