In this paper, a piezoelectric accelerometer with different micromechanical structures is studied, in which the micromachined silicon mass block and cantilever, covered with ZnO piezoelectric thin films, are used as the sensing element. Starting from the mechanics theory, we design the structure of sensing element and then analyze the factors affecting the sensitivity of the microdevice, including the length and width of the cantilever, the thickness of both ZnO piezoelectric thin film layer and silicon cantilever. Furthermore, finite element method in ANSYS is used to make a 3-D analysis of the microaccelerometer, the resulted resonant frequency of the fundamental mode and higher order modes, which determines the device working bandwidth, and device sensitivity are presented in the end.