Elucidating changes in the structure and function of plant communities along different elevation ranges will help researchers to analyze the strategies plant communities use in environments and processes influencing niche differentiation. The aims of this paper are to reveal the underlying mechanisms and ecological processes governing the development of subtropical forest ecosystem plant communities. This paper analyzes the forest vegetation of the Wuyi Mountains across the following three elevation ranges: low elevation, mid elevation, and high elevation, spanning from 560 to 2150 m. Twenty and twenty-three dominant tree and shrub layer species, respectively, were identified based on their importance values, and their niches and species associations were further analyzed based on the elevation range. The results showed interspecific associations between tree and shrub species, with the strongest associations observed at mid-elevations. The analysis of niche width and overlap showed that the number of pairs of species with a higher degree of niche overlap decreased with increasing elevation, suggesting that resource use varied at different elevations for both tree and shrub layer species, which may be related to the adaptive capacity of plants at different elevations to the environment and resource use strategies. These findings should contribute to a deeper understanding of the ecological functioning and structural framework of plant communities on Wuyi Mountain.