In this article we conduct linguistic, cultural and comparative analysis of proverbs with concept «work, labour» by the material of proverbs of two nations. We are going to try analyzing proverbs with concept «work, labour» through axiological linguistics to identify mental attitudes of proverbs in the Russian and Chinese languages. Our main goal is to identify features of semantics, cultural connotation and mental attitudes of proverbs’ culture which represent concept «work, labour». Another objective is to analyze proverbs with concept «work, labour» from the linguistic and cultural standpoint for identifying coincidence of cultural attitudes and for defining specific national features. The relevance of this work is that a need for accurate transmission of thoughts, which are expressed in one language by means of another language, is required more and more in the current context of globalization. This is not possible without understanding the culture of both nations. Scientific novelty of the current work i