The present invention relates to an enzymolysis, phosphorylation and heat treatment method for corn flour. The selected corn flour is fully mixed with water to form a paste-like viscous fluid, neutral protease is added into the paste-like viscous fluid for enzymolysis, then the mixture is heated to inactivate the enzyme, and enzyme inactivated liquid mixture is frozen, dried and pulverized to obtain the enzymatic corn flour. Phosphate esterification reagents are fully and evenly mixed with the enzymatic corn flour, and the mixture is sealed, dried and then placed in a drying oven for heating reaction. The neutral protease and phosphate esterification reagents are used to conduct enzymolysis and chemical modification on the corn flour, lifting the binding of protein to starch granules for degrading the protein into small molecules and releasing organic nutrient substances (starch, polysaccharides, peptides, etc.); wherein the amino acid content remains unchanged to retain the nutritional value, shortcomings of the corn flour, such as poor viscoelasticity, flexibility, etc., are improved since the corn flour itself contains no mucedin. The finished products are exquisite and smooth in taste, relatively suitable for traditional corn food processing.