在知识经济的背景下,专利权、商标、特许权等无形资产构成了企业很大一部分经济价值.采用传统的方法记录和评估无形资产的价值存在着较大的缺陷,期权定价模型尽管最初是为金融期权而创立的理论,但正如 B-S 模型的创立者所说,它对于非金融期权仍然具有重要意义,正是从这个意义上,本文讨论了期权定价模型及其在无形资产评估中的运用. In the context of knowledge-based economy, intangible assets such as patents, trademarks and concessions constitute a large part of the economic value of enterprises.Traditional methods of recording and assessing the value of intangible assets present major shortcomings. Although the option pricing model is initially For the theory of financial options, but as the founder of the BS model said, it is still important for non-financial options, it is in this sense, this article discusses the option pricing model and its application in the assessment of intangible assets .