The presented study is devoted to determining the role of the mechanism of attraction of investment resources in innovative development in the conditions of transformation using the process approach. For this study, the process approach has been proven to be superior, since investments are considered as a process of investing in the innovative development of the enterprise in the context of digitalization, and its application allows to take into account the impact on the mechanism of attracting investment resources. . related to the mechanism of attracting investment resources of the enterprise. It is justified that the mechanism of attracting investment resources for innovative development in the conditions of digitization is a unique method of organizing, mobilizing and using investment resources for the innovative development of the enterprise under the influence of laws of economic development, state power and management bodies. arrangement. The effectiveness of attracting investment resources to innovative development is provided by the existing mechanism in the enterprise. The mechanism of attracting investment resources to innovative development in the conditions of digitization allows to determine the optimal ratio between the sources and volume of attracting investments to the innovative sector.             

Mechanism, attraction of investment resources, innovative development of enterprises, digitization, financial mechanism

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