Abstract: Based on empirical data of 2768 graduates from 17 Chinese colleges and universities, we analyze the relationship of three variables, i.e., urban and rural areas, level of university and occupation acquirement. The research shows that urban students are superior to their rural counterparts in the aspects of employment rate, average monthly incomes of initial career and career satisfaction. However, when the level of schools is taken into consideration as an intermediate variable, the differences practically vanish. In the era of mass higher education, urban-rural differences are mainly not in gaining opportunities as an entrant, but in obtaining high quality higher education resources.

Key words: urban and rural areas, level of colleges and universities, occupation acquirement