A nonperturbative theory is developed, aiming at an exact and efficient evaluation of a general quantum system interacting with arbitrary bath environment at any temperature and in the presence of arbitrary time-dependent external fields. An exact hierarchical equations of motion formalism is constructed on the basis of calculus-on-path-integral algorithm, via the auxiliary influence generating functionals related to the interaction bath correlation functions in a parametrization expansion form. The corresponding continued-fraction Greens functions formalism for quantum dissipation is also presented. Proposed further is the principle of residue correction, not just for truncating the infinite hierarchy, but also for incorporating the small residue dissipation that may arise from the practical difference between the true and the parametrized bath correlation functions. The final residue-corrected hierarchical equations of motion can therefore be used practically for the evaluation of arbitrary dissipative quantum systems.
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