Theoretically, if an enterprise realizes sustainable growth, it must be a high quality of growth, but after the introducing of the concept of cash flow, there are still some defects in sustainable growth rate. This paper judges the quality of enterprise sustainable growth by the relationship between Net Profit and Cash Flow, it also constructs a new index to evaluate the quality of growth under the speed of sustainable growth, to make the management of growth more real and perfect. It presents a strategy measure on controlling cash flow from the height of financial strategy to ensure the high quality of growth.