diff --git a/app/Http/Controllers/Business/SystemizationTodos.php b/app/Http/Controllers/Business/SystemizationTodos.php
index e1538461..4905f40d 100644
--- a/app/Http/Controllers/Business/SystemizationTodos.php
+++ b/app/Http/Controllers/Business/SystemizationTodos.php
@@ -146,6 +146,7 @@ class SystemizationTodos extends Controller
             'todoPositionGroups' => $positionGroups,
             'todoFilters' => $filters,
             'todoCategories' => $categories,
+            'todoContentOptions' => $this->contentOptions(),
             'todoOwners' => $this->peopleOptions('owner'),
             'todoAssignees' => $this->peopleOptions('assignee'),
             'todoStatuses' => SystemizationTodo::STATUSES,
@@ -636,6 +637,30 @@ class SystemizationTodos extends Controller
             ->values();
     }
 
+    private function contentOptions(): array
+    {
+        $options = [];
+        $todos = SystemizationTodo::query()
+            ->whereNotNull('section')
+            ->where('section', '<>', '')
+            ->get(['category', 'section']);
+        foreach ($todos as $todo) {
+            $category = trim((string) ($todo->category ?? ''));
+            $section = $this->hierarchyLabel($todo->section);
+            if ($section !== '') {
+                $options[$category][$section] = true;
+            }
+        }
+
+        foreach ($options as $category => $sections) {
+            $labels = array_keys($sections);
+            usort($labels, 'strnatcasecmp');
+            $options[$category] = $labels;
+        }
+
+        return $options;
+    }
+
     private function normalizeDateFilter(mixed $value): string
     {
         $value = trim((string) $value);
diff --git a/resources/views/business/pages/systemization-todos.blade.php b/resources/views/business/pages/systemization-todos.blade.php
index 380637b1..106ae6a7 100644
--- a/resources/views/business/pages/systemization-todos.blade.php
+++ b/resources/views/business/pages/systemization-todos.blade.php
@@ -486,7 +486,20 @@
                             <input type="text" maxlength="100" placeholder="输入新类型" data-sys-todo-new-category-input>
                         </div>
                     </div>
-                    <label class="sys-todo-field sys-todo-field--4">内容<textarea name="section" maxlength="255" rows="2" data-sys-todo-auto-grow></textarea></label>
+                    <div class="sys-todo-field sys-todo-field--4">
+                        <label for="sysTodoSectionSelect">内容</label>
+                        <select id="sysTodoSectionSelect" data-sys-todo-section-select>
+                            <option value="">请选择内容</option>
+                            @foreach (collect($todoContentOptions)->flatten()->unique()->sort()->values() as $section)
+                                <option value="{{ $section }}">{{ $section }}</option>
+                            @endforeach
+                            <option value="__new__">＋ 新增内容</option>
+                        </select>
+                        <input type="hidden" name="section" data-sys-todo-section-value>
+                        <div class="sys-todo-new-category" data-sys-todo-new-section hidden>
+                            <input type="text" maxlength="255" placeholder="输入新内容" data-sys-todo-new-section-input>
+                        </div>
+                    </div>
                     <label class="sys-todo-field sys-todo-field--2 sys-todo-position-field" data-sys-todo-position-field>待办事项序号
                         <select name="position" data-sys-todo-position></select>
                     </label>
@@ -601,7 +614,10 @@
             var categoryValue = dialog.querySelector('[data-sys-todo-category-value]');
             var newCategoryWrap = dialog.querySelector('[data-sys-todo-new-category]');
             var newCategoryInput = dialog.querySelector('[data-sys-todo-new-category-input]');
-            var sectionInput = dialog.querySelector('[name="section"]');
+            var sectionSelect = dialog.querySelector('[data-sys-todo-section-select]');
+            var sectionValue = dialog.querySelector('[data-sys-todo-section-value]');
+            var newSectionWrap = dialog.querySelector('[data-sys-todo-new-section]');
+            var newSectionInput = dialog.querySelector('[data-sys-todo-new-section-input]');
             var positionField = dialog.querySelector('[data-sys-todo-position-field]');
             var positionSelect = dialog.querySelector('[data-sys-todo-position]');
             var ownerValue = dialog.querySelector('[data-sys-todo-owner-value]');
@@ -620,6 +636,7 @@
             var groupNote = groupDialog.querySelector('[data-sys-todo-group-note]');
             var routes = @json($todoRoutes, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES);
             var positionGroups = @json($todoPositionGroups, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES);
+            var contentOptions = @json($todoContentOptions, JSON_UNESCAPED_UNICODE | JSON_UNESCAPED_SLASHES);
             var currentTodoId = null;
             var currentGroupTodoId = null;
             var currentTodoTitle = '';
@@ -664,7 +681,7 @@
 
             function currentPositionGroup() {
                 var category = normalizedGroupText(categoryValue.value);
-                var section = normalizedGroupText(sectionInput.value);
+                var section = normalizedGroupText(sectionValue.value);
                 return positionGroups.find(function (group) {
                     return normalizedGroupText(group.category) === category
                         && normalizedGroupText(group.section) === section;
@@ -794,6 +811,76 @@
                     : categorySelect.value;
             }
 
+            function availableSectionLabels() {
+                var category = categoryValue.value;
+                if (category !== '' && Array.isArray(contentOptions[category])) {
+                    return contentOptions[category].slice();
+                }
+
+                var labels = Object.values(contentOptions || {}).flat();
+                return Array.from(new Set(labels)).sort(function (left, right) {
+                    return String(left).localeCompare(String(right), 'zh-CN');
+                });
+            }
+
+            function setSectionSelection(value) {
+                var normalized = String(value || '').trim();
+                var hasOption = Array.prototype.some.call(
+                    sectionSelect.options,
+                    function (option) { return option.value === normalized && normalized !== '__new__'; }
+                );
+
+                if (normalized !== '' && !hasOption) {
+                    var custom = document.createElement('option');
+                    custom.value = normalized;
+                    custom.textContent = normalized;
+                    sectionSelect.insertBefore(custom, sectionSelect.lastElementChild);
+                    hasOption = true;
+                }
+
+                sectionSelect.value = normalized;
+                newSectionWrap.hidden = true;
+                newSectionInput.required = false;
+                newSectionInput.value = '';
+                sectionValue.value = normalized;
+            }
+
+            function refreshSectionOptions(selectedValue) {
+                var normalized = String(selectedValue || '').trim();
+                var labels = availableSectionLabels();
+                sectionSelect.replaceChildren();
+                var placeholder = document.createElement('option');
+                placeholder.value = '';
+                placeholder.textContent = '请选择内容';
+                sectionSelect.appendChild(placeholder);
+                labels.forEach(function (label) {
+                    var option = document.createElement('option');
+                    option.value = label;
+                    option.textContent = label;
+                    sectionSelect.appendChild(option);
+                });
+                if (normalized !== '' && labels.indexOf(normalized) === -1) {
+                    var current = document.createElement('option');
+                    current.value = normalized;
+                    current.textContent = normalized;
+                    sectionSelect.appendChild(current);
+                }
+                var create = document.createElement('option');
+                create.value = '__new__';
+                create.textContent = '＋ 新增内容';
+                sectionSelect.appendChild(create);
+                setSectionSelection(normalized);
+            }
+
+            function syncSectionValue() {
+                var creating = sectionSelect.value === '__new__';
+                newSectionWrap.hidden = !creating;
+                newSectionInput.required = creating;
+                sectionValue.value = creating
+                    ? newSectionInput.value.trim()
+                    : sectionSelect.value;
+            }
+
             function appendScreenshotFiles(files) {
                 var images = Array.prototype.slice.call(files || []).filter(function (file) {
                     return /^image\/(jpeg|png|webp)$/.test(file.type)
@@ -866,7 +953,7 @@
                 deleteButton.hidden = !currentTodoId;
                 if (payload) {
                     setCategoryValue(payload.category);
-                    setValue('section', payload.section);
+                    refreshSectionOptions(payload.section);
                     setValue('title', payload.title);
                     setOwnerValue(payload.owner);
                     setValue('assignee', payload.assignee);
@@ -878,6 +965,7 @@
                     setValue('notes', payload.notes);
                 } else {
                     setCategoryValue('');
+                    refreshSectionOptions('');
                     setOwnerValue('');
                 }
                 if (!currentTodoId && !(payload && payload.status)) {
@@ -1016,18 +1104,26 @@
             });
             categorySelect.addEventListener('change', function () {
                 syncCategoryValue();
+                refreshSectionOptions(sectionValue.value);
                 populatePositionOptions();
             });
             newCategoryInput.addEventListener('input', function () {
                 if (categorySelect.value === '__new__') {
                     syncCategoryValue();
+                    refreshSectionOptions(sectionValue.value);
                     populatePositionOptions();
                 }
             });
-            sectionInput.addEventListener('input', function () {
-                resizeTextarea(sectionInput);
+            sectionSelect.addEventListener('change', function () {
+                syncSectionValue();
                 populatePositionOptions();
             });
+            newSectionInput.addEventListener('input', function () {
+                if (sectionSelect.value === '__new__') {
+                    syncSectionValue();
+                    populatePositionOptions();
+                }
+            });
             dialog.addEventListener('input', function (event) {
                 if (event.target.matches('[data-sys-todo-auto-grow]')) resizeTextarea(event.target);
             });
diff --git a/tests/Feature/Business/SystemizationTodosTest.php b/tests/Feature/Business/SystemizationTodosTest.php
index 739cabf5..4ac24d5c 100644
--- a/tests/Feature/Business/SystemizationTodosTest.php
+++ b/tests/Feature/Business/SystemizationTodosTest.php
@@ -40,6 +40,8 @@ class SystemizationTodosTest extends FeatureTestCase
             ->assertSee('name="assignee[]"', false)
             ->assertSee('data-sys-todo-category-select', false)
             ->assertSee('data-sys-todo-new-category-input', false)
+            ->assertSee('data-sys-todo-section-select', false)
+            ->assertSee('data-sys-todo-new-section-input', false)
             ->assertSee('data-sys-todo-position', false)
             ->assertSeeText('待办事项序号')
             ->assertDontSee('name="type_sequence"', false)
@@ -49,6 +51,7 @@ class SystemizationTodosTest extends FeatureTestCase
             ->assertSee('id="sysTodoGroupDialog"', false)
             ->assertDontSee('sys-todo-table__clamp', false)
             ->assertSeeText('＋ 新增类型')
+            ->assertSeeText('＋ 新增内容')
             ->assertSee('data-sys-todo-choose-files', false)
             ->assertSee('data-sys-todo-open-delete', false)
             ->assertSee('id="sysTodoDeleteConfirm"', false)
@@ -320,6 +323,7 @@ class SystemizationTodosTest extends FeatureTestCase
             ->assertSee('收入事项 A')
             ->assertSee('收入事项 B');
         $pageContent = $pageResponse->viewData('content');
+        $this->assertContains('平台收入核对', $pageContent['todoContentOptions']['收入']);
         $this->assertSame(
             ['__overdue__', '待办'],
             array_column($pageContent['todoStatusOptions']->all(), 'value'),
@@ -455,7 +459,10 @@ class SystemizationTodosTest extends FeatureTestCase
         );
         $this->assertSame(
             1,
-            substr_count((string) $response->getContent(), '>' . $mergedSection . '<'),
+            substr_count(
+                (string) $response->getContent(),
+                'sys-todo-table__group-text">' . $mergedSection . '</span>',
+            ),
         );
     }