深圳：允许100%亏损！

Core Viewpoint - Shenzhen has introduced a new regulation to encourage innovation and tolerate failure in the technology sector, providing a clear framework for accountability and support for researchers [1][2]. Group 1: Principles and Objectives - The regulation outlines three basic principles: respect for the laws while encouraging innovation, objective and fair assessment based on facts, and a dual approach of legal compliance and error correction [2]. - It emphasizes the importance of recognizing the exploratory nature of scientific research and aims to alleviate concerns regarding innovation risks [2]. Group 2: Conditions and Exemptions - Five conditions for diligent responsibility are specified: alignment with strategic decisions, adherence to democratic decision-making processes, avoidance of personal gain from authority, proactive engagement, and willingness to correct mistakes [3]. - Nine circumstances under which researchers may be exempt from liability are detailed, including failure to meet project goals despite diligent efforts, challenges faced in high-risk projects, and unforeseen factors affecting project outcomes [3]. Group 3: Implementation Procedures - The regulation establishes a structured process for initiating and recognizing accountability, which includes four main steps: initiation, acceptance of investigation, organizational decision-making, and feedback on results [4]. - Entities and individuals recognized for fulfilling their responsibilities will not face penalties, and their evaluations will remain unaffected [4].