Abstract: Exploring the effects of different water and nitrogen management practices on soil organic carbon (SOC), SOC components, and soil enzyme activities in wheat fields plays an important role in promoting SOC sequestration and contributing to the achievement of dual carbon goals. The experiment included two irrigation treatments, rainfed and irrigated, and three nitrogen application levels of 0, 180, and 360 kg/hm² (marked as N0, N180 and N360), totaling six treatments. During the wheat harvesting period, soil samples from 0-40 cm depth were collected to measure the contents of SOC, easily oxidizable organic carbon (EOC), particulate organiccarbon (POC), and mineral-associated organic carbon (MOC), as well as the activities of soil urease (UA), β-glucosidase (β-BG), invertase (IA), and catalase (HPA). The results showed that compared to rain-fed conditions, irrigation conditions reduced SOC content, which was unfavorable for maintaining SOC stability. Under N180 treatment, compared to irrigation conditions, SOC content under rain-fed conditions increased by 6.3% and 71.7% in the 0-20 and 20-40 cm layers, respectively. Furthermore, at three nitrogen levels, EOC content under rain-fed conditions was higher than that under irrigation conditions.The study showed that applying 180 kg/hm² of nitrogen combined with appropriate water management was beneficial for promoting SOC accumulation. Proper water and nitrogen management in farmland was not only crucial for increasing crop yields but also played an important role in enhancing SOC storage and helping achieve the "dual carbon" goals.