基于《公司法》不允许劳务出资的现状和理论界对劳务出资的争议,从三个方面对劳务出资的必要性进行了全面分析,论述了劳务出资是推行职工持股计划的需要,是弥补股票期权缺陷的需要,也是优化公司治理结构的需要。 Based on the current situation that “Company Law” does not allow the contribution of labor services and theoretical circles’ controversies over the contribution of labor services, a comprehensive analysis of the necessity of labor service investment from three aspects is made. It is discussed that the labor service investment is the need of implementing the employee stock ownership plan, The need for stock option defects also serves to optimize the corporate governance structure.