In my opinion, the thing that makes it hard in early game is that there is very few and very particular starting strategies just to not fail, let alone succeed (must have x number of offices, must research this first, must work your idols to the ground without any salary increase etc) This is like chess but any play that doesn't start with the Queen's pawn moving exactly 1 step and then the King's knight to the space in front of the Rook's pawn (or something) is doomed to fail. It discourages exploration and experimentation at the very start of the game, making players hesitant to do any later on, even when they do have the money.
One starting move to not fail, all others are dead ends. That's not a game. That's a visual novel.
I suggest something like a safety net, a once-in-a-playthrough cash infusion the first time you touch negative balance. Most (every?) Kairosoft games, for example, have a sort of "oh, you're in the negative, here's some money to get you back up, but this is only once" kind of deal. Maybe the landowner decides to invest another 1M into the group. Maybe you bought a winning lottery ticket. Maybe you get some inheritance from a dead uncle.