Few-shot fine-grained image classification (FS-FGIC) is challenging as it requires distinguishing visually similar subclasses with extremely limited labeled examples. Existing methods suffer from critical limitations: metric-based methods lose spatial information and misalign local features, while reconstruction-based methods underuse hierarchical feature information and lack selective focus on discriminative key regions. We propose the Hierarchical Mask-enhanced Dual Reconstruction Network (HMDRN), integrating dual-layer feature reconstruction with mask-enhanced feature processing. HMDRN leverages complementary visual information from different network hierarchies via learnable weights, balancing high-level semantic representations with mid-level structural details. It incorporates a spatial binary mask-enhanced transformer module that selectively enhances discriminative regions while filtering background noise. On three fine-grained datasets, HMDRN consistently outperforms state-of-the-art methods with both Conv-4 and ResNet-12 backbones. Ablation studies validate each component's effectiveness, showing dual-layer reconstruction enhances inter-class discrimination while mask-enhanced transformation reduces intra-class variations.