Laser induced fluorescence (LIF) is an effective remote sensing technology for detecting oil spills on the sea surface. Bidirectional reflectance and reradiation distribution function (BRRDF) can describe the quantitative relationship between the incident laser and the emission fluorescence on the surface of mediums, which provides theoretical guidance for LIF technology to detect oil spill pollution on the sea surface. Based on Monte Carlo method, the photon transmission model of oil-in-water emulsion is established. The intrinsic optical parameters of oil-in-water emulsion are calculated by using the Mie scattering theory. The product of BRRDF and the cosine of photon emission and incident zenith angles X_BRRDFcos θ_rcos θ_i is analyzed under different emulsifying time, fluorescence wavelength, and detection receiving angle. Simulation results show that with the increase of emulsifying time of oil-in-water emulsion, X_BRRDFcos θ_r cos θ_i is an overall upward trend, and it is larger at the fluorescence wavelength where the fluorescence quantum yield is larger. The receiving optical power received by the transceiver coaxial LIF system is affected by its detection-receiving angles, thickness and concentration of oil-in-water emulsion, When the detection receiving angle is less than 50°, the received optical power of the system is larger.