In this study, the moso bamboo ( Phyllostachy edulis) forest soils from various altitudes (250 ~ 1 500 m) in Wuyishan Nature Reserve were chosen as the research object. The distribution characteristics of soil organic carbon were analyzed in 15 plots along five altitudinal gradients. The correlation between soil organic carbon content and topographic factors or soil properties was discussed, and the regression models of soil organic carbon were constructed. The results showed that: 1) The content of soil organic carbon varied from 13.29 g/kg to 70.68 g/kg, and the distribution of soil organic carbon at elevation >500 m was characteristic of obvious surface accumulation; 2) During the same altitude gradient, the content of soil organic carbon in the moso bamboo forest showed a decreasing trend with the increase of soil depth, and the decreasing amplitude declined accordingly; 3) Soil organic carbon content in the same soil depth generally increased with the altitude, but the increase rate decreased accordingly; 4) Soil organic carbon content in different soil layers was significantly positively correlated with altitude and negatively correlated with bulk density, and it was significantly negatively correlated with slope only in the surface layer (0–10 cm); 5) The goodness of fit of multiple linear regression model was higher than that of univariate linear regression model. The explanations of combination of different factors for the variation of organic carbon content in different soil layers ranged from 59% to 83%.