Soil microorganisms, as the main decomposers of forest ecosystem, participate in soil nutrient cycling and play an important role in maintaining the functions and services of soil ecosystem. It is of great significance to study the seasonal variations of soil microbial community structure and functional diversity at different elevations, which help to maintain the soil ecosystem stability. Soil microbial functional diversity is an important index for reflect the structure, function of soil microbial community, thus influencing the overall dynamic changes of forest community to a certain extent. Therefore, we took the forest soil on the south slope of the Daiyun Mountain(elevation 900-1500 m)as the research object, measured the soil enzyme activity and soil physical and chemical properties at each elevation, and used Biolog-ECO microplate method to explore the seasonal variations of soil microbial community structure and functional diversity(summer and winter seasons)at different elevations. The results showed that:(1)The difference of elevations and forest vegetation types will affect the carbon source utilization of soil microorganisms. in summer, soil microbes at 1400 m elevation had the highest utilization rate of carbon source and microbial activity. In winter, the utilization rate of carbon source and microbial activity at 900 m elevation reached the maximum.(2)The results of carbon source utilization characteristics of soil microbial community showed that amino acids and carboxylic acids were the main carbon sources of soil microbial utilization in summer and winter, and the utilization degree of carbon source in summer was higher than that of winter.(3)Redundancy analysis showed that the functional diversity of soil microbial community was mainly affected by soil environmental factors in summer and winter, and the interpretation was 72.63% and 44.12%, respectively. Moreover, the interpretation was higher than that of topographic factors.(4)The analysis of soil microbial functional diversity index showed that the Shannon Wiener index, Pielou index and Brillouin index of soil microorganisms reached the maximum in the area with an elevation of 1400 m in summer, and the Shannon Wiener index, Pielou index and Brillouin index of soil microorganisms in the area with an elevation of 1300 m in winter were higher than those at other elevations. Soil temperature and total potassium content were the main factors driving the variations of soil microbial community functional diversity in summer, while the main factors were the total potassium content, total phosphorus content, available phosphorus content and aspect in winter. Thus, elevation and seasonal variations affected the forest soil microbial community structure and functional diversity by regulating soil physical and chemical properties and soil enzyme activities.