［Objective］ The effects of soil and stand factors on the distribution of soil organic carbon （SOC） were investigated in Picea crassifolia forests in the Qilian Mountains， aiming to deepen the understanding of soil carbon cycling mechanisms in the region and provide a scientific basis for maintaining regional carbon balance. ［Methods］ In July 2021， sample plots were set up at 2 700 m， 2 900 m， 3 100 m， and 3 300 m along the elevation gradients， and soil and stand data were collected. The differences in soil organic carbon in different soil layers were analyzed using non-parametric tests. Pearson correlation and linear fitting were used to examine the relationship between soil organic carbon and soil pH value， bulk density， mass moisture content， soil temperature， canopy closure， and stand density. Permutational multivariate analysis of variance （PERMANOVA） was used to identify factors influencing SOC variability. ［Results］ ① The highest average SOC content was found at 2 700 m elevation， ranging from 90.12 to 127.63 g/kg. Meanwhile， the lowest average SOC content was observed at 3 100 m elevation， ranging from 62.17 to 70.50 g/kg. The 10 cm soil layer had the highest SOC content， ranging from 70.50 to 127.63 g/kg. Meanwhile， the 40 cm soil layer had the lowest SOC content， ranging from 62.17 to 90.12 g/kg. ② SOC in all soil layers showed a significant negative correlation with pH value and bulk density （p<0.05）， a significant positive correlation with temperature， canopy closure， and stand density （p<0.05）， and a non-significant negative correlation with mass water content （p>0.05）. Linear regression indicated that bulk density had the strongest relationship with SOC， with a coefficient of determination （R²） of 0.81 （p<0.01）， followed by pH value （R²=0.57， p<0.01） and temperature （R²=0.32， p<0.01）. ③ As soil depth increased， the influence of pH value on SOC variability gradually increased. Meanwhile， the influence of bulk density decreased， and the impact of stand density gradually increased. ［Conclusion］ The SOC content in different soil layers showed a trend of first decreasing and then increasing with elevation. The surface soil layer showed the largest variation in SOC content， whereas the deeper soil layers showed the least variation. Correlations between SOC and soil and stand factors were ranked as follows： bulk density > pH value> temperature > stand density > canopy closure > mass moisture content. pH value was the primary factor contributing to differences in SOC across elevations.