This study aims to understand the trend of supply and need of manpower with junior college of commerce degree and employment needs of enterprises. Using gray theory and depth interview, researchers analyze data in the 104 Job Bank to predict the supply and need of manpower with junior college of commerce degree in following five years. Subject, in this study, are employers from commerce and service industry, including banking, international trade, business administration and consulting service, retailing as well as food and beverage service. There are 3052 data in total. According to results, students in department of business administration are likely to face the shortage of employment, while students in departments of business affair, accounting, and banking have more opportunities to get employment. Meanwhile, manpower with junior college degree is mainly demanded in the job market. In addition, employers put great emphasis on application of English, Office software operation, especially Chinese key-in, and positive working attitude as well as obedience.