The ever-increasing internal and external manufacturing environment changes have forced the competition between manufacturing industries to gradually shift from efficiency and quality to responsiveness, which has promoted the emergence and development of SERU production mode. The SERU system formation is a key link in the implementation of SERU production, and it is also a core decision-making problem to be addressed in operation and management of the SERU system, which has attracted widespread attention from the academic community. Based on the existing literature and corporate practices, the paper discusses the basic issues of SERU system formation, including the influencing factors of SERU system formation decision-making, realistic scenarios and decision content, performance evaluation and construction strategies. From the perspective of decision-making levels, SERU system construction is divided into structural design and capacity design of SERU system, which respectively correspond to structural flexibility and reconfiguration flexibility, of which the application scenarios, contents and evaluation indexes are mainly investigated. The theoretical framework of SERU system construction is established, and several important future research directions are discussed. This theoretical framework helps to understand SERU system construction systematically, provides theoretical basis and modeling framework for building and optimizing SERU system, and also provides guidance and reference for enterprises to build SERU production line.