The inverse z-transform of a z-domain expression of a sequence can be Performed in many different methods among which the recursive computational method is based on the difference equation. In applying this method, a few initial values of the sequence should be obtained separately. Although the existing method generates the right initial values of the sequence, its derivation and justification are not theoretically in view of the definition of z-transform and its shift theorems. In this paper a general approach for formulating a difference equation and for obtaining required initial values of a sequence is proposed, which completely complies to the definition of the z-transform and an interpretation of the validity of the existing method which is theoretically incorrect.