A system with independent, early inlet valve closure (EIVC) has been analysed. The open, theoretical cycle has been assumed as a model of processes proceeding in the engine with variable inlet valve actuation. The system has been analysed individually and comparatively with open Seiliger-Sabathe cycle which is theoretical cycle for the classic throttle governing of engine load. The influence of EIVC on fuel economy, cycle work, relative charge exchange work and cycle efficiency has been theoretically investigated. The use of the analysed system to governing of an engine load will enable to eliminate a throttling valve from inlet system and reduce the charge exchange work, especially within the range of partial load. The decrease of the charge exchange work leads to an increase of the internal and effective works, which results in an increase of the effective efficiency of the spark ignition engine.