Forest bathing is considered an economical, feasible, and sustainable way to solve human sub-health problems caused by urban environmental degradation and to promote physical and mental health. Mountain forests are ideal for providing forest baths because of their large area and ecological environment. The regulatory mechanism of a mountain forest plant community in a microenvironment conducive to forest bathing is the theoretical basis for promoting physical and mental health through forest bathing in mountain forests. Based on field investigations and measurements, differences in the daily universal thermal climate index (UTCI), negative air ion (NAI), and airborne particulate matter (PM2.5 and PM10) levels in nine elevation gradients, six plant community types, and six plant community canopy parameter gradients were quantitatively analyzed. In addition, the correlations between these variables and various canopy parameters were further established. The results showed the following: (1) Altitude had a significant influence on the daily UTCI, NAI, PM2.5, and PM10 levels in the summer. The daily UTCI, NAI, PM2.5, and PM10 levels gradually decreased with the increase in altitude. For every 100 m increase in altitude, the daily UTCI decreased by 0.62 °C, the daily NAI concentration decreased by 108 ions/cm3, and the daily PM2.5 and PM10 concentrations decreased by 0.60 and 3.45 µg/m3, respectively. (2) There were significant differences in the daily UTCI, NAI, PM2.5, and PM10 levels among different plant communities in the summer. Among the six plant communities, the Quercus variabilis forest (QVF) had the lowest daily UTCI and the best thermal comfort evaluation. The QVF and Pinus tabuliformis forest (PTF) had a higher daily NAI concentration and lower daily PM2.5 and PM10 concentrations. (3) The characteristics of the plant community canopy, canopy density (CD), canopy porosity (CP), leaf area index (LAI), and sky view factor (SVF), had significant effects on the daily UTCI and NAI concentration, but had no significant effects on the daily PM2.5 and PM10 concentrations in the summer. The plant community with higher CD and LAI, but lower CP and SVF, showed a higher daily UTCI and a higher daily NAI concentration. In conclusion, the QVF and PTF plant communities with higher CD and LAI but lower CP and SVF at lower elevations are more suitable for forest bathing in the summer in mountainous forests at lower altitudes. The results of this study provide an economical, feasible, and sustainable guide for the location of forest bathing activities and urban greening planning to promote people’s physical and mental health.