A method for calculating Atkinson cycle intake flowrate of an internal combustion engine includes determining an intake stopping point and an engine crank angle corresponding to a piston position of the internal combustion engine at the intake stopping point; calculating mass and partial pressure of an exhaust gas and a fresh gas within a cylinder from the engine crank angle; obtaining a mass ratio of a quantity of gas pushed out of the cylinder by a piston to a total quantity of gas within the cylinder at the intake stopping point during a period of time starting from the intake stopping point until intake valve closure; and calculating intake flowrate of the fresh gas within the cylinder at the intake valve closure from the mass ratio obtained. Also disclosed is a system for calculating Atkinson cycle intake flowrate of an internal combustion engine.