The high-order mechanical resonances of the sensing element in a high-vacuum environment can significantly degrade the noise and distortion performance of seismic-grade sigma–delta MEMS capacitive accelerometers. However, the current modeling approach is unable to evaluate the effects of high-order mechanical resonances. This study proposes a novel multiple-degree-of-freedom (MDOF) model to evaluate the noise and distortion induced by high-order mechanical resonances. Firstly, the MDOF dynamic equations of the sensing element are derived using the principle of modal superposition and Lagrange’s equations. Secondly, a fifth-order electromechanical sigma–delta system of the MEMS accelerometer is established in Simulink based on the dynamic equations of the sensing element. Then, the mechanism through which the high-order mechanical resonances degrade the noise and distortion performances is discovered by analyzing the simulated result. Finally, a noise and distortion suppression method is proposed based on the appropriate improvement in high-order natural frequency. The results show that the low-frequency noise drastically decreases from about −120.5 dB to −175.3 dB after the high-order natural frequency increases from about 130 kHz to 455 kHz. The harmonic distortion also reduces significantly.