Research On The Optimization Of Dividend Distribution Policy Based On Financial Strategy Matrix

In the context of economic globalization development,competition among all walks of life is becoming more and more intense,and the competitive pressure is gradually increasing.In order to ensure that enterprises survive in a fierce environment,enterprises need to make financial strategies suitable for their own development,in order to better meet the challenges,seize opportunities and adapt the times.Dividend distribution policy is the distribution of profits after tax by enterprises,which is an important factor to consider in formulating financial strategies.It not only has a certain impact on the future sustainable development of enterprises,but also affects the interests of investors,it is important to a certain extent,to stabilize the development of capital market.With the rapid development of China’s economy,people have become very valued on the health,and the pharmaceutical manufacturing industry is not only closely related to people’s safety and health,but also related to the development of the national economy.Therefore,this paper will select a enterprise in the pharmaceutical manufacturing industry-Yunnan Baixin as the research object.By constructing Yunnan Baibuxin’s financial strategy matrix,this paper calculates and distributes the funds and value of Yunnan Baixin’s different years in the financial strategy matrix,compares the dividend policy corresponding to the different quadrant of enterprises with the policy to be adopted,and the key indicators of the same industry found that Yunnan Bai Pharm dividend policy in Yunnan Baixin dividend dividend distribution policy and financial strategy matrix,the capital surplus,the dividend payment rate is low,dividend distribution method is not in line with their own development,equity concentration,ignored the income of small and medium investors,the yield and sustainable growth rate are negatively related issues.Through the analysis of the causes of the problem of dividend distribution policy in Yunnan Bai Pharmaceutical dividend,it can be concluded that the main reasons for these problems are the diversification of the company,the continuous expansion of scale,the high concentration of equity,the irrational capital structure,and the regulation of policy and regulation.Finally,based on the financial strategy matrix angle to put forward the optimization proposal of dividend distribution policy,the optimization suggestions are formulated in the dividend allocation policy reference to the financial strategy matrix,broaden the financing channels of Yunnan Baixin medicine,meet the diversification of the company’s development,reduce the equity concentration of Yunnan Baixin drug,protect the interests of small and medium shareholders,optimize the capital structure,reduce financial risk,enrich the dividend distribution method,and improve the financial pressure.In the process of analyzing the financial strategy matrix,the fund balance dimension and value creation dimension were reasonably tested,and the financial strategy matrix was applied to the pharmaceutical manufacturing industry.