In the existing resonant accelerometer, it cannot be used in high-precision guidance and air attitude fine-tuning because of its small resonance frequency and low sensitivity. For this reason, a resonant accelerometer based on nano piezoelectric beam is designed, which uses the upper and lower tuning fork resonators (the resonant beam uses the zinc oxide with a diameter of 500 nm) to distribute symmetrically with the central mass block and the left and right support beams, thus realizing low cross coupling and high sensitivity output. The mathematical model of the accelerometer structure is analyzed and established in ANSYS. It is analyzed under the simulation platform of workbench: the resonance frequencies of the upper and lower resonators are 2. 987 93 and 2. 987 29 MHz respectively, and the displacement in the X direction under the resonance frequency is two orders of magnitude higher than that in the other Y and Z directions; the maximum stress of the accelerometer under the action of 2 000g acceleration load is 241. 46 MPa; in the design range of ±10g, the sensitivity of the structure is 1. 133 11 kHz/ g. Based on SOI technology, the process flow of nano piezoelectric beam resonant accelerometer is designed to verify its correctness.