The invention discloses a novel microphone structure and a flip-type electronic device, comprising: a first layer plate, an acoustic sensor and a circuit chip being connected to the first layer plate; a second layer plate, covered on the first layer plate; wherein, the first layer plate and second layer plate form a microphone acoustic cavity, and the microphone acoustic cavity is provided with two acoustic through-holes located at two opposite sides or two adjacent sides of the microphone acoustic cavity. The beneficial effects of the technical schemes of the invention include: two acoustic through-holes are provided on the microphone acoustic cavity of the novel microphone structure, and the two acoustic through-holes are disposed on two opposing sides or two adjacent sides of the microphone acoustic cavity, such that sound received from inside corresponds to that received from outside when using the flip-type electronic device.