At an intake timing of an initial combustion cylinder, an actual intake valve timing is adjusted to a target intake valve timing corresponding to a target intake air flow rate of the initial combustion cylinder. At intake timing of the other cylinders which contributes to increment of the engine speed after the initial combustion, the actual intake valve timing is adjusted to a target valve timing corresponding to a target intake air flow rate of the other cylinders. Thereby, the intake air flow rate of each cylinder is accurately controlled, so that the increment of the engine speed is restricted within a range in which a startability is not deteriorated and a vehicle vibration and an over shoot of the engine speed is appropriately restricted.