Flour-based fried foods are among the most commonly consumed foods worldwide. However, the sensory attributes and nutritional value of fried foods are inconsistent and unstable. Therefore, the creation of fried foods with desirable sensory attributes and good nutritional value remains a major challenge for the development of the fried food industry. The quality of flour-based fried foods can sometimes be improved by physical methods and the addition of chemical modifiers. However, enzyme modification is widely accepted by consumers due to its unique advantages of specificity, mild processing conditions and high safety. Therefore, it is important to elucidate the effects of enzyme treatments on the sensory attributes (color, flavor and texture), oil absorption and digestibility of flour-based fried foods. This paper reviews recent research progress in utilizing enzyme modification to improve the quality of flour-based fried foods. This paper begins with the effects of common enzymes on the physicochemical properties (rheological property, retrogradation property and specific volume) of dough. Based on the analysis of the mechanism of formation of sensory attributes and nutritional properties, it focuses on the application of amylase, protease, transglutaminase, and lipase in the regulation of sensory attributes and nutritional properties of flour-based fried foods.