As the pillar enterprises of the national economy, the development of high-tech enterprises has attracted much attention. To promote the development of enterprises, value evaluation is very important. In view of this, on the basis of familiarity with the BS pricing model, this article uses the Monte Carlo model to estimate the volatility to modify the original model, and consider the issue of dividend payment. The cash flow model and the improved B-S pricing model were used to evaluate the value of the case Boya Biology enterprise. The final evaluation results showed that the validity of the model was verified.