An imaging method, an apparatus and a system for a panoramic stereo image comprises: step A, arranging a plurality of image capturing units randomly in a space (S21); step B, calibrating internal and external parameters of the respective image capturing unit (S22); step C, controlling the respective image capturing unit to work coordinately and synchronously acquiring and transmitting a coordinate of image point (S23); step D, randomly specifying a spherical coordinate system of a left eye and a spherical coordinate system of a right eye in the space (S24); step E, respectively calculating a mapping function of the image capturing unit from the coordinate of image point to the spherical coordinate system of the left eye and the spherical coordinate system of the right eye to generate a spherical image of the left eye and a spherical image of the right eye (S25); step F, projecting the spherical images of the left eye and of the right eye into the left eye and the right eye respectively to complete stereo display of the panoramic image (S26). A panoramic stereo image acquisition at a large degree of freedom is achieved, thereby effectively reducing constraints on consistency in parameters of the respective image capturing units and uniformity in position arrangement in the building process of the panorama shooting equipment, and improving shooting freedom and flexibility of the image capturing unit.