The invention belongs to the technical field of a solid dispersion, and concretely relates to a solid dispersion matrix and an application thereof. The solid dispersion matrix is an eutectic system composed of a hydrogen bond donor, a hydrogen bond acceptor, and an excipient, and the hydrogen bond donor is any one or more of glucose, mannitol, citric acid, succinic acid, and menthol; the hydrogenbond acceptor is choline chloride; and the excipient is any one or more of PEG, PVP and poloxamer. The beneficial effects of the solid dispersion matrix are as follows: firstly, the dissolution of aninsoluble drug in water is improved, and the utilization degree is greatly improved; secondly, the eutectic system is used as the solid dispersion matrix for preparing pills, water-dispersible granules or wettable powder, the process is simple, the operation is easy, the solid dispersion matrix does not use toxic and harmful organic solvents, is non-polluting, and is suitable for industrial production; and furthermore, the addition of excipient improves the storage stability of the prepared drug and is less susceptible to wetting liquefaction.