The purpose of this article is to discuss the College and University graduates’ employment attitude in Mainland China, and then propose several practical suggestions for future graduates’ occupation choices. To achieve this purpose, first, the basic understanding the definition and theoretical foundations of employment attitude. Second, theoretical foundations and research employment attitude in Mainland China for students of College and University were discussed from the expartiate’s personal characters, work value, career development, social cognition and planned behavior aspects and so on. Finally, several suggestions are provided for graduates’ occupation choices, school employment counselling unit and the enterprise employment.