Soil freeze-thaw cycles occur widely in mid-high-latitude and high-altitude areas, which expose significant impacts on soil microorganisms, soil enzyme activities, soil nutrient transformation and agricultural production. This paper presents an analysis based on field in-situ experiments and simulation under freeze-thaw actions, with focuses on the effect of freeze-thaw cycles on the community structure and composition of soil microorganisms and soil enzyme activities from the perspective of intensity and frequency. Furthermore, the paper analyzes the response mechanism of soil microorganisms and soil enzyme activities to freeze-thaw cycles after incorporating straw to the field. The paper proposes that future research should prioritize the use of field measurements and indoor simulation to mutually validate results, and strengthen the systematic studies of soil carbon pools, microbial diversity, and soil enzyme activities in both the growing season and non-growing seasons.