Exploring the changes and differences in soil labile organic carbon fractions and microbial characteristics under the short-term application of different organic materials can clarify their contribution to soil organic carbon(SOC)accumulation，reveal the driving factors of SOC sequestration，and thus provide scientific basis for fertility cultivation and sustainable development in farmland. Soil samples were collected from Hongbao National Experimental Base in Linfen city，Shanxi province，and five treatments were set up based on equal rate of carbon，including no material(CK)and adding wheat straw(WS):1.6162 g，maize straw(MS):1.6214 g，pig manure(PM):1.7545 g and cattle manure(CM):3.1888 g according to the same cardon content(based on the total amount of maize straw returned to the field of 4 t·hm-2). Soil samples were collected at 15，30，60 and 90 d during incubation for analysis of SOC content，labile organic carbon fractions，microbial community structure and carbon-related enzyme activity related to carbon transformation. Compared to CK，the addition of various organic materials significantly increased the content of SOC and active carbon fractions. Throughout the incubation period，the SOC accumulation in the cattle manure treatment was relatively high，exceeding that of the straw treatment by 3.20%-6.04%. In contrast，the straw treatment had a cumulative carbon mineralization rate that was 3.5 times higher than that of the manure treatments. The particulate organic carbon(POC)content was generally higher in the manure treatments than that in the straw treatment，and the dissolved organic carbon(DOC)content in the cattle manure treatment was 1.57%-15.93% higher than that in the straw treatment. In the straw treatment，the content of fungal phospholipid acid，the F/B ratio，and the activity of cellobiohydrolase(CBH)were significantly higher than those in the manure treatments. Under all four organic material treatments，SOC was significantly positively correlated with easily oxidizable carbon(ROC)，DOC，microbial biomass carbon(MBC)and POC. Among these correlations，MBC had the most direct positive impact on SOC in the straw treatment，with an effect value of 0.45. In the manure treatment，ROC had a significant positive impact on SOC，with an effect value of 0.32. Both ROC and MBC could indirectly influence the accumulation of SOC through microbial communities and carbon-related enzymes. Therefore，it could be inferred that regulating the content of MBC and ROC might be one of the pathways for straw and manure materials to enhance soil SOC. In summary，under equal carbon input，cattle manure could more rapidly enhance SOC in the short term compared to straw. The active organic carbon fraction ROC was the key active component driving SOC accumulation in the manure treatment，while MBC was one of the key factors driving SOC.