When facing the possible budget conservatism of employees, enterprises should balance the relationship between risk and development through scientific management methods and system construction, rather than judging specific regional groups. The following are actionable solutions： ###1. Optimize the budget formulation process 1. **Data-driven budget model** -Establish a historical data analysis and market forecasting system, generate budget benchmark values through algorithms, and reduce subjective judgment deviations. -Example: The Rolling Forecast tool is introduced to dynamically adjust the budget based on the industry growth rate. 2. **Cross-departmental collaboration mechanism** -Organize joint meetings of financial, business, and strategic departments to eliminate information blind spots through multi-perspective discussions. -Case study: A technology company adopted the "red and blue army confrontation" model and set up a conservative/radical budget plan for stress testing. ###2. Establish an innovative mechanism with controllable risks 1. **Special fund pool for innovative projects** -Allocate 5%-10% of the total budget as strategic investment funds, allowing rapid project establishment without layers of approval. -A manufacturing company shortened the new product development cycle by 40% through this mechanism. 2. **Dynamic risk assessment toolkit** -Develop a risk assessment matrix to quantify the risk level and expected return of different budget plans. -Tool example: application of Monte Carlo simulation in budget uncertainty analysis. ###3. Build a growth-oriented incentive mechanism 1. **Budget usage efficiency KPI** -Set core indicators such as ROI (return on investment) and budget execution deviation rate, which are strongly related to department performance. -After a retail company linked this indicator to the year-end bonus, the efficiency of budget use increased by 27%. 2. **Exemption clause for innovation failure** -Clearly define the scope of acceptable innovation failures, and establish a culture of project review rather than accountability. -Case study: An Internet company established the "Best Failure Case of the Year Award" to promote innovation attempts. ###4. Organizational ability improvement plan 1. **Customized training on financial literacy** -Hierarchical design of financial courses: basic positions focus on compliance awareness, and management strengthens strategic investment decision-making capabilities. -Practice: A group carried out a "workshop on the integration of industry and finance", and the rationality of the business department's budget increased by 33%. 2. **Benchmarking enterprise benchmarking management** -Regularly analyze the budget structure of industry-leading companies and establish a dynamic adjustment frame of reference. -Tools: Use the SWOT analysis framework to compare the resource allocation differences between yourself and your competitors. ###5. Guidance by Cultural values 1. **Entrepreneurship Development Plan** -Reshape the organizational mental model through activities such as internal entrepreneurship competitions and strategic sand table deduction. -A case study of the transformation of a traditional enterprise shows that such activities have tripled the number of innovative proposals. 2. **Flexible budget culture shaping** -Incorporate "strategic waste" into the dictionary of corporate culture to distinguish between necessary savings and excessive conservatism. **Special note**: There are individual differences in the cultural characteristics of any region. The core of enterprise management lies in the establishment of a scientific decision-making mechanism. The adventurous spirit of Fujian entrepreneurs has not been uncommon in history (such as the tea-horse ancient Road, Xiannanyang, etc.), indicating that cultural characteristics should not be simply labeled. The key lies in transforming different characteristics into organizational advantages through system construction, so as to achieve a dynamic balance between risk control and innovation and development.