التمويل الإسلامي الماهية والخصائص المعيارية دراسة تحليلية

Abstract

Islamic finance is a contemporary, multidimensional economic phenomenon, what contributed in its immaturity in modern theorization is the vagueness of the true nature of finance and the unclarity of boundaries that distinguish it from similar disciplines such as investment and lending in the capitalist theory. \nThis study examined the types of financing based on a number of factors including: the applicant for finance, the purpose and goal of the financing, the source of funds, the profitability of the financing, the guarantee of the debt resulting from the financing, the duration of the financing, the sources of profit based financing and it compliance with the Islamic Sharia law. \nThe study was able to determine the standard characteristics of Islamic finance represented in: Islamic finance fulfills the desires of the parties to the financing relationship; Islamic finance is based on financial assets and is supported by it. Islamic finance is a system based on the ability to own, which is developmental finance with social objectives. It seeks to achieve the objectives and principles of the Islamic economy, to comply with Islamic Sharia law, and to adhere to Islamic values and ethics, and to determine the nature of Islamic finance as an investment financial intermediary.