The introduced resonant accelerometer makes use of the equivalent electrostatic stiffness to sense the acceleration. The sensitivity can be adjusted by changing the applied sensing voltage and it is robust for the fabrication error. According to the sensing principle，the dynamic model of the single beam accelerometer is built along with the no-linear relationship of the output frequency and the displacement of all positive components. When the stiffness of the vibrating beam is much bigger than the stiffness of the fold beam, the sensitivity can effective achieve. It is the restriction for the structure design. For the differential structure, mode analysis shows it is a lower mode in plane for the work mode. Decreasing the stiffness of connected end for the double vibrating beam can reduce the disturbance error. The bulk micromachining for the resonant accelerometer can achieve high depth width ration etching. The experiment find the structure is not broken and there is the same frequency disturbance problem. FM is suggested to deal with the disturbance. Theory analysis and test provides some important conclusions for the design of the novel type resonant accelerometer.