Table 2.

Analysis of individual structural characteristics of the questionnaire sample.

Item	Sample distribution	Number of samples (pcs)	Percentage (%)	Total (pcs)
Gender	Male	94	43.3	217
	Female	123	56.7
Nature of work unit	Government audit department	90	41.5	217
	Government environmental protection department	43	19.8
	Natural resources department	27	12.4
	Finance department	22	10.1
	Enterprises and institutions	19	8.8
	Other	16	7.4
Education	High school and above	2	0.9	217
	College	32	14.7
	Bachelor’s degree	143	65.9
	Master’s degree and above	40	18.4
major	Accounting, auditing and other management	75	34.6	217
	Environmental protection, such as ecology and environment	30	13.8
	Finance, economics, etc.	67	30.9
	Other majors	45	20.7