Soil heterotrophic respiration (Rh) plays an essential role in forest carbon cycles. A better understanding of the response of soil heterotrophic respiration to abiotic and biotic factors will improve the modeling of forest carbon fluxes. In this study, Rh was monitored at high temporal resolution by an automatic CO₂ observation system in a subtropical, evergreen, broad-leaved forest, and continuous wavelet transformation analysis was used to analyze the differences between real values and model values in our time series. Results showed that annual value of Rh was 2.66 μmol CO₂ m^-2 s^-1, which ranged from 0.82 to 7.11 μmol CO₂ m^-2 s^-1, with the highest rate in July. The seasonal dynamics of Rh had a good relationship with soil temperature and moisture. However, the annual average value of monitored Rh was 18% higher than the modeled value. Compared with monitored values of Rh, the modeled values were underestimated by 12% in July, but overestimated by 18% in August and September. Furthermore, we used continuous wavelet transformation to analyze time serious of variations between monitored and modeled Rh values. Results showed that significant differences mainly happened in short periods (32-64 h) and long periods (more than 85 d) from April to July, which may induced by increasing of available carbon inputs from litter leaching and fine root exudates, and recalcitrant soil organic carbon decomposition from priming effect. However, there were significant differences over a long period (more than 85 d) during drought season from August to September, this might cause by few labile carbon sources inputs into soil during drought season and microbes use recalcitrant organic carbon in soil as their energy source to maintain their activities. In conclusion, besides soil temperature and soil moisture, the inputs of labile carbon also play important roles in soil heterotrophic respiration and carbon stabilization in subtropical forests.