A comprehensive division index of harmonics is proposed to adapt to the complex working conditions of modern distribution network, which aims at solving the universal harmonic responsibility problems. Firstly, a new voltage distortion index and a current distortion index are proposed from the essence of nonlinear load, which avoids the influence of background harmonics and solves the differences existing in projection method. Secondly, we analyzed the internal relationship between the distorted power of the common connection points of the power grid and the system power on the basis of Emanuel power decomposition with the cross term of harmonic complex power as the leading factor in terms of the user-side current, the realization of the quantification of harmonic power responsibility is achieved by calculating the total harmonic active power responsibility and total harmonic reactive power responsibility. Finally, the simulations and experimental examples verify the rationality and superiority of the proposed method.