Abstract:This article applies the Black-Scholes modle from the theory of options to discuss the relationship between the theoretical economic value and the practical trading price when calculating the economic value of intellectual property rights in the financial realm. The result shows: the authorized fee that over 60 percent of enterprises are willing to pay for the pattern transfer for the technology is actually deficient even 1 percent lower than the cash flow that this intellectual property right will bring to the enterprise in the future. Therefore, using the Black-Scholes model to evaluate the intellectual property rights have an index effect, and it provides a reference as making decision about the authorized fee of the intellectual property rights in trading process.