In this study, a comb-type capacitive accelerometer based on a silicon carbide (SiC) microstructure is presented and investigated by the finite element method (FEM). It has the advantages of low weight, small volume, and low cross-coupling. Compared with silicon(111) accelerometers with the same structure, it has a higher natural frequency. When the accelerometer vibrates, its resistive force consists of two main components: a viscous damping and an elastic damping force. It was found that viscous damping dominates at low frequency, and elastic damping dominates at high frequency. The second-order linear system of the accelerometer was analyzed in the time-frequency domain, and its dynamic characteristics were best when the gap between the capacitive plates was 1.23 μm. The range of this accelerometer was 0–100 g, which is 1.64 times that of a silicon(111) accelerometer with the same structure. In addition, the accelerometer could work normally at temperatures of up to 1200 °C, which is much higher than the working temperatures of silicon devices. Therefore, the proposed accelerometer showed superior performance compared to conventional silicon-based sensors for inertial measurements.