A conventional capacitive accelerometer has a limitation in reducing a distance between a sensing electrode and a reference electrode, and requires a complex process and a separate method of correcting a clearance difference caused by a process error. However, the capacitive accelerometer of the present invention has high sensitivity, can be simply manufactured by maintaining a very narrow distance between a reference electrode and a sensing electrode, and can make it unnecessary to individually correct each manufactured accelerometer by removing or drastically reducing a functional difference due to a process error.