نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی
2 استاد دانشگاه دمشق
3 دانشجوی دکتری مدیریت مالی دانشگاه علامه طباطبایی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Murabahah Bonds are among the new financial instruments designed to attract micro-investors and direct them to provide financing for economic projects. Muslim scholars have long since been thinking about filling the gap resulting from the removal of bonds using the properties of Murabahah, who in the same vein designed Sukuk Islamic bonds called Murabahah Bonds or Murabahah Sukuk, which could be a good complement to markets, money and Islamic capital to finance economic enterprises. These bonds represent the debt caused by Murabahah, and the owner of the bonds is the owner and creditor of that debt. These bonds are used to finance the purchase of assets. Some believe that there is a juristic difference regarding the financial transactions between Islamic schools of thought. This research is a step in jurisprudential study of Murabahah bonds. Therefore, with the research we consider the law both in Jurisprudential Committee of Iran Stock Exchange Organization, the majority of which are approved on the basis of Shiite jurisprudence, and the jurists and members of Sharia Board of the Central Bank of Syria, the majority of which are approved on the basis of Sunnite jurisprudence. We will try to determine common perspectives and divergences about acts approved by Jurisprudential Committee of Iran Stock Exchange Organization, and ideas and opinions of jurisprudents and viewpoints of the members of Sharia Board of the Central Bank of Syria about these acts.
کلیدواژهها [English]
)