diff --git a/app/Http/Controllers/Business/SystemizationTodos.php b/app/Http/Controllers/Business/SystemizationTodos.php
index 8f8d7563..631dfd1f 100644
--- a/app/Http/Controllers/Business/SystemizationTodos.php
+++ b/app/Http/Controllers/Business/SystemizationTodos.php
@@ -45,6 +45,7 @@ class SystemizationTodos extends Controller
         '秋香',
         '待定',
     ];
+    private const TODO_DELETE_ACCOUNTS = ['江陵', 'jiangling'];
     private const COLUMN_WIDTHS_SETTING = 'business.systemization_todos.column_widths';
     private const COLUMN_WIDTH_KEYS = [
         'type',
@@ -156,6 +157,7 @@ class SystemizationTodos extends Controller
             )),
             'todoColumnWidths' => $this->columnWidths(),
             'todoSummary' => $summary,
+            'canDeleteTodos' => $this->canDeleteTodos(),
             'todoRoutes' => [
                 'store' => route('business.systemization-todos.store'),
                 'update' => route('business.systemization-todos.update', ['todo' => '__TODO__']),
@@ -800,6 +802,8 @@ class SystemizationTodos extends Controller
 
     public function destroy(SystemizationTodo $todo): RedirectResponse
     {
+        abort_unless($this->canDeleteTodos(), 403, '只有江陵可以删除待办事项。');
+
         DB::transaction(function () use ($todo): void {
             $before = $this->audit->snapshot($todo, true);
             $todo->update(['updated_by' => user_id()]);
@@ -819,6 +823,13 @@ class SystemizationTodos extends Controller
         return $this->backToPage('待办事项已删除。');
     }
 
+    private function canDeleteTodos(): bool
+    {
+        $accountName = mb_strtolower(trim((string) (user()?->name ?? '')));
+
+        return in_array($accountName, self::TODO_DELETE_ACCOUNTS, true);
+    }
+
     public function batchUpdateCells(Request $request): JsonResponse
     {
         $data = $request->validate([
diff --git a/resources/views/business/pages/systemization-todos.blade.php b/resources/views/business/pages/systemization-todos.blade.php
index d4aa5a88..189bb053 100644
--- a/resources/views/business/pages/systemization-todos.blade.php
+++ b/resources/views/business/pages/systemization-todos.blade.php
@@ -728,14 +728,16 @@
                                     @disabled((int) $item->item_sequence >= (int) $item->content_count)>
                                 <span class="material-icons-outlined" aria-hidden="true">arrow_downward</span>
                             </button>
-                            <button type="button" class="sys-todo-table__row-action sys-todo-table__row-action--danger"
-                                    data-sys-todo-grid-delete
-                                    data-sys-todo-grid-delete-url="{{ route('business.systemization-todos.destroy', ['todo' => $item->id]) }}"
-                                    data-sys-todo-grid-delete-title="{{ $titleLabels[$loop->index] }}"
-                                    title="删除这一行"
-                                    aria-label="删除第 {{ (int) $item->item_sequence }} 条待办">
-                                <span class="material-icons-outlined" aria-hidden="true">delete_outline</span>
-                            </button>
+                            @if ($canDeleteTodos)
+                                <button type="button" class="sys-todo-table__row-action sys-todo-table__row-action--danger"
+                                        data-sys-todo-grid-delete
+                                        data-sys-todo-grid-delete-url="{{ route('business.systemization-todos.destroy', ['todo' => $item->id]) }}"
+                                        data-sys-todo-grid-delete-title="{{ $titleLabels[$loop->index] }}"
+                                        title="删除这一行"
+                                        aria-label="删除第 {{ (int) $item->item_sequence }} 条待办">
+                                    <span class="material-icons-outlined" aria-hidden="true">delete_outline</span>
+                                </button>
+                            @endif
                         </span>
                     </td>
                     <td class="sys-todo-table__title" title="点击待办文字直接编辑">
@@ -1022,7 +1024,9 @@
                 </div>
             </div>
             <div class="sys-todo-dialog__foot">
-                <button type="button" class="sys-todo-dialog__delete" data-sys-todo-open-delete hidden>删除待办</button>
+                @if ($canDeleteTodos)
+                    <button type="button" class="sys-todo-dialog__delete" data-sys-todo-open-delete hidden>删除待办</button>
+                @endif
                 <button type="button" data-sys-todo-close>取消</button>
                 <button type="submit">保存</button>
             </div>
@@ -2032,7 +2036,7 @@
                 title.textContent = currentTodoId
                     ? '编辑待办'
                     : (payload && payload.afterSequence ? '在第 ' + payload.afterSequence + ' 条后新增待办' : '新增待办');
-                deleteButton.hidden = !currentTodoId;
+                if (deleteButton) deleteButton.hidden = !currentTodoId;
                 if (!currentTodoId) {
                     payload = Object.assign({}, payload || {});
                     if (!payload.owner && activeTodoFilters.owners.length) {
diff --git a/tests/Feature/Business/SystemizationTodosTest.php b/tests/Feature/Business/SystemizationTodosTest.php
index 952fa200..95241abc 100644
--- a/tests/Feature/Business/SystemizationTodosTest.php
+++ b/tests/Feature/Business/SystemizationTodosTest.php
@@ -18,6 +18,7 @@ class SystemizationTodosTest extends FeatureTestCase
     {
         Storage::fake('uploads');
 
+        $this->loginAsSystemizationTodoDeleter();
         $pageResponse = $this->loginAs()
             ->get(route('business.pages.show', [
                 'section' => 'other',
@@ -1965,6 +1966,7 @@ class SystemizationTodosTest extends FeatureTestCase
 
     public function test_manual_changes_are_listed_in_operation_history_and_csv(): void
     {
+        $this->loginAsSystemizationTodoDeleter();
         $this->loginAs();
 
         $this->post(route('business.systemization-todos.store'), [
@@ -2014,6 +2016,45 @@ class SystemizationTodosTest extends FeatureTestCase
         $this->assertStringNotContainsString('新增：', $csv);
     }
 
+    public function test_only_jiangling_can_see_or_use_todo_delete_entry_points(): void
+    {
+        $this->loginAs();
+        $todo = $this->createTodo('收入', '删除权限测试', '普通账号不得删除', '2026-11-30', 1);
+
+        $this->get(route('business.pages.show', [
+            'section' => 'other',
+            'page' => 'systemization-todos',
+        ]))->assertOk()
+            ->assertDontSee('data-sys-todo-grid-delete-url="', false)
+            ->assertDontSee('data-sys-todo-open-delete hidden', false);
+
+        $this->withExceptionHandling()
+            ->delete(route('business.systemization-todos.destroy', ['todo' => $todo->id]))
+            ->assertForbidden();
+
+        $this->assertNotSoftDeleted('business_systemization_todos', ['id' => $todo->id]);
+    }
+
+    public function test_jiangling_can_delete_todos(): void
+    {
+        $this->user->update(['name' => '江陵']);
+        $this->user->refresh();
+        $this->loginAs();
+        $todo = $this->createTodo('收入', '删除权限测试', '江陵可以删除', '2026-11-30', 1);
+
+        $this->get(route('business.pages.show', [
+            'section' => 'other',
+            'page' => 'systemization-todos',
+        ]))->assertOk()
+            ->assertSee('data-sys-todo-grid-delete-url="', false)
+            ->assertSee('data-sys-todo-open-delete hidden', false);
+
+        $this->delete(route('business.systemization-todos.destroy', ['todo' => $todo->id]))
+            ->assertRedirect();
+
+        $this->assertSoftDeleted('business_systemization_todos', ['id' => $todo->id]);
+    }
+
     public function test_operation_history_starts_from_today(): void
     {
         $this->loginAs();
@@ -2280,6 +2321,12 @@ class SystemizationTodosTest extends FeatureTestCase
         ]);
     }
 
+    private function loginAsSystemizationTodoDeleter(): void
+    {
+        $this->user->update(['name' => '江陵']);
+        $this->user->refresh();
+    }
+
     private function writeWorkbook(string $path, array $rows): void
     {
         $spreadsheet = new Spreadsheet();