In order to realize the coordinated development of economy and environment , it is necessary to calculate the cost of environmental pollution control and measure the economic production activities and environmental pollution control. However, due to the problems such as the inconsistent definition of natural resource elements and incomplete collection of physical data, there is a lack of national environmental governance cost analysis. Based on the data of air pollution in 30 provinces and cities in China, the cost method of environmental treatment is adopted to calculate the cost of pollution control in different regions and analyze the differences. Taking the most significant difference NOx as an example, the factors influencing the unit cost of pollution control are analyzed. The results show that the energy intensity, the proportion of the secondary industry and the degree of opening up are positively correlated with NOx unit governance cost, while the utilization of clean energy is negatively correlated. There is a significant "U" type relationship between NOx unit governance cost and emission intensity. Therefore, in the process of environmental pollution control measures, we can not blindly eliminate pollution and reduce emissions, but we should measure the burden of pollution control according to our own actual situation, adjust the energy intensity, energy consumption structure, degree of opening up and other factors, reduce the cost of single pollution treatment, reduce the cost of pollution control, and achieve sustainable economic development.