The evaluation of Jiangsu Province’s management level of flood and drought disaster prevention materialsreserve from the internal control perspective

The management of flood and drought disaster prevention materials reserve is a crucial foundation for addressing the “last mile” emergency supply challenge and building a material barrier for the safety of lives and property of disaster-affected populations. Introducingthe internal control theory, this paper constructs an evaluation index system for the management level of flood and drought disaster prevention materials reserve from five aspects: internal environment, risk assessment, control activities, information and communication, and internal supervision. Using a combination of the analytic hierarchy process (AHP) and fuzzy comprehensive evaluationmethods (FCEM), this paper evaluates the flood and drought disaster prevention materials reserve management level in Jiangsu Province. The results indicate that the management level of the flood and drought disaster prevention materials reserve in Jiangsu Province generally exhibits the characteristics of a modernized materials reserve management system-“strong foundation, optimized processes, and demonstrated effectiveness”-demonstrating the typical traits of a provincial-level exemplary reserve center. However, systemic shortcomings, such as risk foresight and early warning, information integration and sharing, and closed-loop supervision, constrain the full realization of internal control effectiveness. There is an urgent need to further strengthen the supervision mechanism and enhance management efficiency through measures such as deepening intelligent warehousing upgrades, establishing a comprehensive risk-sharing network, and improving the integration and connectivity of information platforms, thereby facilitating the transition of flood and drought disaster prevention materials management from single-process optimization to systemic resilience building.