Relevance. The powerful digital transformation that the world economy is currently undergoing brings to the fore the issues of innovative development of entrepreneurial structures as flagships of their competitive advantages. Insufficient attention to the issues of digital maturity of enterprises and their innovative potential confirms the relevance of scientific and theoretical study of this direction. Within the framework of this article, we will turn to the implicit indicator of the innovation sphere – the innovation potential, the issues of its assessment in the conditions of an imbalance of economic relations and the need to increase the investment attractiveness of business entities as a condition. The purpose of the study is a theoretical and methodological study of the issues of a comprehensive assessment of the innovative potential of entrepreneurial structures, taking into account the aspects of digitalization of the economy, which requires a significant rethinking of the entire strategy of development of economic entities in the long term. Objectives: analysis of existing approaches to the definition of the concept of "innovative potential"; consideration of modern methods for assessing the level of innovative potential of organizations; development of the author's methodology for assessing the level of innovative potential, taking into account indicators of digital development. Methodology. The methodological basis of the study is a systematic approach, as a set of methods of structural, statistical and dynamic assessment. The methods of classification and comparative analysis, empirical, monographic methods of cognition, deductive and inductive, and the method of expert assessments were used as research methods. Results. The article considers the main trends of innovative development of the Russian Federation as conditions for the realization of the innovative potential of entrepreneurial structures; the existing approaches to the definition and evaluation of the definition of "innovation potential" are analyzed; the author's method of diagnostics of the innovative potential of entrepreneurial structures with consideration of aspects of digital transformation is proposed. Conclusion. The proposed methodology for assessing the level of innovation potential in the long term provides opportunities for comparative retrospective analysis of the results obtained, both for one business entity and for business structures operating within the same industry. The resulting values can be used in the development of a strategy to ensure the competitiveness of the enterprise in terms of the innovation policy of the organization and a more detailed analysis of the causes of successes and failures in the field of innovative development, including in the context of digital development.