The organic layer (OL) on the floor of three subalpine forests, dominated by spruce (Picea purpurea Masters) (SF), fir (Abies faxoniana Rehder & E. H. Wilson) (FF) and birch (Betula platyphylla Sukaczev) (BF) trees, respectively, was divided into a fresh litter layer (LL), semi-decomposed litter layer (FL) and decomposed litter layer (HL), and organic carbon (OC) stock, microbial biomass carbon (C_mic) and nitrogen (N_mic) and the activities of invertase, catalase, dehydrogenase and polyphenol oxidase were measured simultaneously in the OL and mineral soil (MS) in order to obtain an understanding of the status of the OC pool and biochemical properties at the interface between the soil and vegetation. The OC stock was 29.38 Mg hm^-2±1.28 Mg hm^-2 in the OL in SF, 22.7 Mg hm^-2±1.12 Mg hm^-2 in FF and 8.63 Mg hm^-2±0.95 Mg hm^-2 in BF, accounting for 62.2, 53.5 and 36.6% of the total OC stock, respectively. 92.8, 99.6 and 78.7% of the total OC in the SF, FF and BF forests were stored in the OL and humus layer, respectively. Regardless of the stand type, HL had the highest bacterial number, C_mic, N_mic and catalase activity, and FL had the highest numbers of fungal and actinomycetes and the highest activities of invertase, dehydrogenase and polyphenol oxidase. The vertical distribution patterns for microbial number, microbial biomass and enzyme activity imply that the OL is one of the most active interfaces between the soil and the vegetation.