To understand the responses of soil mineral elements dynamics to elevation gradients more comprehensively,soil samples of four typical vegetation distribution zones (775 m,1 575 m,2 433 m, and 3 100 m) in Emei Mountain were collected in July 2013. Theyve cultivate indoor with the method of aerobic incubation for 42 days,and soil NO_3N and NH_4~+ N content before and after the incubation were determined and soil net nitrogen mineralization rates were calculated respectively. The results show that the soil temperature,the water content,the total nitrogen content and the total phosphorus content present a trend of regular change along with the altitude gradient. In general,the content of NO_3N and NH_4~+ N in the soil increase as the altitudes increase. Soil net nitrogen mineralization rate of different altitudes is positive,and the N mineralization dominates in the N cycles,which provides a potential nitrogen pool to alpine plant growing in the non-growing season and the coming spring. The results not only make up for the deficiency of the research on the soil ecological process in Emei Mountain,but also provide a theoretical basis for the study of soil nutrient cycling and vegetation distribution pattern. Furthermore, it has great application values in response to global climate change.