Nitrogen deposition and changes in precipitation patterns are two primary effects of global climate change. In order to understand the effects of both nitrogen deposition and precipitation changes and their interaction on soil respiration in an evergreen broad-leaved forest, an experiment was conducted in situ in the Rainy Area of Western China. The study included six treatments: a control, nitrogen deposition, water reduction, water addition, nitrogen deposition×water reduction, and nitrogen deposition×water addition. From December 2013 to November 2014, soil respiration rates were measured using the LI-8100 (LI-COR Inc., USA) Automated Soil CO₂ Flux System. The relationships among soil moisture, soil temperature, and soil respiration rate were analyzed via regression analyses. The results indicate that (1) nitrogen deposition and water addition significantly inhibit soil respiration, while water reduction increases the soil respiration rate significantly; (2) water reduction increases soil CO₂ flux by 258 g m^-2 a^-1, while nitrogen deposition and water addition treatments reduced soil CO₂ flux by 321 g m^-2 a^-1 and 406 g m^-2 a^-1, respectively; (3) water reduction increased the temperature sensitivity of soil respiration, while nitrogen deposition and water addition reduced the temperature sensitivity of soil respiration; (4) soil temperature has a greater influence on soil respiration rate than soil moisture; (5) nitrogen deposition and water addition reduced the carbon and nitrogen content of the soil microbial biomass, while water reduction increased the carbon and nitrogen content of the microbial biomass; and (6) the interaction between nitrogen deposition and precipitation changes did not have a significant effect on the soil CO₂ efflux in this forest ecosystem.