Based on the probability-conserved Boltzmann equation, we develop a fo
rmal and general transport theory for the conductivity in inhomogeneou
s systems. In particular, we show that the local current density insid
e the sample can be expressed as a boundary value integral, so that th
e local electric field need not be calculated explicitly. The theory i
s first applied to multilayer systems and shown to recover the previou
s theory. More importantly, by including spin-dependent interface scat
tering and bulk scattering, we employ our theory successfully to accou
nt for the giant magnetoresistance in magnetic granular systems.