This invention provides a MEMS device, including: a mass structure having at least one anchor; at least one flexible structure connected with the mass structure at the at least one anchor; a plurality of top electrodes located above the mass structure and forming a top capacitor circuit with the mass structure; and a plurality of bottom electrodes located under the mass structure and forming a bottom capacitor circuit with the mass structure. The projections of the plural top electrodes on the mass structure along a normal direction of the mass structure are located at opposite sides of the anchor, and the projections of the plural bottom electrodes on the mass structure along a normal direction of the mass structure are located at opposite sides of the anchor. This invention also provides a MEMS compensation structure.