Small，medium and micro enterprises are indispensable and important driving forces for national economic and social development. At present，they are affected by the downward pressure of the economy and facing many operational difficulties. Although they absorb nearly 80% of the urban labour force for employment，structural problems are still pronounced，with weak labour demand，and inactive recruitment especially low willingness to recruit college graduates. Reasons include the insufficient incentive of the existing policies and initiatives，the lack of attractiveness of small，medium and micro enterprises，as well as factors such as insufficient guidance，poor coordination between departments and the mismatch between supply and demand structures. In view of the increasing uncertainty of the employment situation，increasing pressure on the employment of college graduates，the government’s assistance to small and medium-sized enterprises to “survive and live well”，and the change from structural tension between supply and demand towards structural adaptation，we need to strengthen policy stability and transparency，improve the employment impact assessment mechanism to stabilize expectations and strengthen confidence. Efforts should also be done to strengthen the supply of policy resources，focus on departmental coordination and improve the quality of employment services for graduates；to strengthen policy support for small and medium-sized enterprises and facilitate their timely improvement of human resources development strategies；to strengthen market guidance，optimize the allocation of higher education resources and improve the employment quality reporting system for college graduates；and to strengthen innovation in mindset，create a good atmosphere and guide graduates to establish a proper employment mindset.