1. A method for generating multi-views three-dimensional (3D) stereoscopic image, wherein a multi-views 3D stereoscopic image for being displayed in a 3D stereo display is formed by using a source two-dimensional (2D) image and a corresponding depth map having a depth values, the method comprising: obtaining displaying positions of target image elements of each view image of the multi-views 3D stereoscopic image in the 3D stereo display; searching source positions of source image elements from the source 2D image and the depth map based on the displaying positions; and setting the target image elements at the displaying positions as the source image elements at the source positions, wherein started from positions of the first source image elements in the source 2D image and the corresponding depth map, relative displacements of the source image elements in the same row of the displaying positions are searched through a depth-displacement conversion equation, it is further calculated to which displaying position of the corresponding view image the source image element is going to be disposed, and until finding that a displaying position of a certain source image element is consistent with the displaying position, the target image element at the displaying position is set as the found source image element at the source position.