The first thing is to get him to realize that you're not a threat. He doesn't know who you are or what's going on, so right now he doesn't want to have anything to do with you yet. If he has never had much human contact, then he still has an instinctive fear of people and he thinks you could be a predator. If you try to touch him, he's going to panic. That's to be expected. You have to get him used to your presence. Take his cage to a quiet room where you can have some one-on-one time with him. Your bedroom would be perfect. Sit by his cage and talk very calmly and softly to him. Do NOT try to touch him yet. Just keep talking to him in a gentle voice, saying things like "I'm not going to hurt you. I want to be your friend." Even though he can't understand what you're saying, he will be able to understand your meaning from your tone. Go about your business, watching tv, doing work in the house, reading, whatever you normally do. Periodically, sit by his cage and talk to him again. He'll start to realize that you're not a threat and when he seems comfortable with you being by his cage, then slowly start putting your hand in his cage. But do NOT touch him yet. If you try to touch him too soon, you'll lose whatever progress you made getting his trust. Ease your hand into his cage periodically, do it slowly and calmly. Don't get too close to him. Just put your hand in slowly, leave it for a few seconds or so and then take your hand out and close the door. Do that a few times and leave your hand in a little bit longer and move your hand slightly closer to him each time. At this point, you can try to hold a piece of spray millet and see if he will eat from it. At this point, you are just trying to show him that he can trust you.
If he stays calm with your hand in his cage, or better yet, if he will eat the spray millet when you offer it to him, then try to slowly move your hand right by him. If he still stays calm, then you can try to carefully touch him. He might panic and flutter away at first. If he does, then give him a little bit of time, maybe 5-10 minutes and try again. Eventually, he'll accept you touching him. Maybe try to bribe him with some more spray millet. If you get this far, then very soon he will let you pet him gently. Usually on the chest.
Once he lets you touch him, then you can try to get him to perch on your finger. Gently give him a little push just under his chest. He will naturally step up and should climb up on your finger. Keep doing that periodically, and he'll get the idea. Very soon you'll be able to just hold your finger out and he'll step up on his own.
Once you get this far, he'll be tame and friendly before you know it.
I think the mistake people make is trying to touch a bird too soon, or giving up. If you try to touch a bird before he is comfortable even being around you, he is going to panic and then you'll never get anywhere. He has to get used to your presence and he has to get used to seeing your hand first. In the experience I've had with two budgies, they are VERY friendly once you earn their trust. And it's not hard to do if you're just a little patient. With both of the budgies I've had, I was able to take them out of the cage and hold and pet them by the 3rd day.