Changes in vegetation type shape the soil microenvironment, thereby regulating the changes in the organic carbon pool by influencing microbial communities and the accumulation of microbial necromass carbon (MNC). This study investigated microbial biomass—via phospholipid fatty acids (PLFAs) analysis—and MNC accumulation across three cold–temperate forest types: Larix gmelinii forest (L), Larix gmelinii–Betula platyphylla Sukaczev mixed forest (LB), and Betula platyphylla Sukaczev forest (B). The results showed that the L had the lowest contents of pH, water content (WC), soil organic carbon (SOC), total nitrogen (TN), available nitrogen (AN), and total phosphorus (TP), but the highest contents of dissolved organic carbon (DOC), available phosphorus (AP), and carbon to nitrogen ratio (C/N) (p < 0.05). LB had the lowest PLFAs content and the highest ratio of Gram-positive bacteria/Gram-negative bacteria (G+/G−), and total fungi/total bacteriai (F/B) of L was the highest. B had the highest alpha diversity index, and significantly positively correlated with pH, SOC, TN, AN, and TP. TP and C/N were the primary elements for significant differences in microbial community structure. The order of MNC content and its contribution to SOC was B > LB > L. MNC was significantly negatively correlated with PLFAs, DOC, and AP, and significantly positively correlated with pH, SOC, TN, AN, TP, Shannon–Wiener and Pielou indices. In conclusion, this study demonstrates that Betula platyphylla Sukaczev forest retains more carbon, nitrogen, and phosphorus, microbial alpha diversity, and acquires more MNC, which can provide a basis for subsequent forest management and carbon sequestration projects.