In order to achieve a rapid design and verify the performance of MEMS products, a new approach suited to establishing equivalent electrical representations of an integrated MEMS but different from the conventional signal-flow principle is proposed in this paper. Based on the structured design methodology of the MEMS,i.e., nodal analysis method, this approach starts from the functional decomposition of the system and MEMS device. Then, the nodal models of these decomposed elements (emphases laid on those transductional ones) are created and transformed as equivalent networks or components by rule of a certain electrical analogy, F-V analogy. Finally, according to the constraint relations for node variables (General Kirchhoff’s law), the equivalent networks (components) are hierarchically reconstructed as device-level models and system-level equivalent circuits. Aiming at the analysis and design of a comb-shaped electrostatic feedback micro-accelerometer, the approach is specifically illustrated and validated. The achieved “computational prototype” of such a mixed-domain system can be expediently implemented by OrCAD. Moreover, compared with VHDL-AMS models, it provides that proposed model has more explicit physical conception and more less computation time. It indicates that the approach has its application value in analysis and design of complex integrated MEMSs.