As an implementation of inverse Radon transform, the Second-order Divided-difference Back Projection (SDBP) technique has been proposed in this paper, by which the accurate CT reconstruction can be theoretically realized. A computational model for CT reconstruction filter expressions has been derived on the basis of SDBP technique. The method reveals the correlation between the convolution kernel for data restoration and the filter expression. By substituting kernel functions into the computational model, the amplitude sequences of a variety of filters can be calculated. On the proposed filter construction method, the decomposition form of filters has been discovered, where a series of basic filters have been acquired. The properties of any filter depend on the decomposed basic filters. Basic filters can be used to compose filters in actual needs.