The research aimed to demonstrate the concept of debt securitization, and the
difference between conventional securitization and Islamic securitization, and the
position of Islamic law of debt securitization. And there will be illustration of
econ
omic and accounting effects of applying it, and the relation between debt
securitization and occurrence of current international financial crisis.
The research concluded that Islamic law doesn't permit the monetary debt
securitization (conventional securitization), and it permits commodity debt
securitization within Islamic basis. And it demonstrated that conventional
securitization involved in burn of current international financial crisis.
In previous years, the Government depended on deficit financing system, which
inflame the inflation in Syrian economy. In view of negative results which result
from that, We -in our research- have put an frame to determinate all financing
alternat
ives otherwise deficit financing system.
Looking for alternatives to finance development process, on the first side decreases
the load on public budget, as it decreases the using of foreign loans, or withdraw the
money from the central bank (deficit financing),and on the other side it attains the
partnership principle with the privet sector in financing the development process in
the country.
We demonstrate the position of traditional and islamic economy from using deficit
financing system, and illustration the deferent available alternatives of financing,
and their positives and negatives, and which we recommend to reliance on to
financing development process.
يبين البحث صيغ التمويل المستخدمة في المصارف الإسلامية، و مدى ملاءمة تلك الصيغ للتطبيق في مجال التمويل العقاري، و يهدف البحث إلى الإجابة عن الأسئلة الآتية:
ما المقصود بالتمويل العقاري؟
ما الآلية المتبعة في المصارف الإسلامية في مجال التمويل العقاري؟
ما مدى مشروعية صيغ التمويل المتبعة في المصارف الإسلامية؟
و من أجل تحقيق هدف البحث، تم اتباع المدخل الوصفي التحليلي، و تم الاعتماد على العديد من الكتب و البحوث المتخصصة في مجال المصارف الإسلامية، و القوانين العربية المتعلقة بإنشاء المصارف الإسلامية، و الأدلة الشرعية للعمل المصرفي الإسلامية، و تجارب العديد من المصارف الإسلامية.
و خلص البحث إلى العديد من النتائج و التوصيات.
This research aims to explain accounting bases to
determine Zakat and income tax bowl, according to Syrian
Tax System, following the descriptive analytical method.
The results showed that there is partial compatibility in
accounting bases for det
ermining Zakat and income tax
seat, and there is difference in accounting bases of
definition the amount which acceptable to rebate, according
to Syrian tax legislation.
يعد نظام محاسبة المسؤولية نظام فرعي من أنظمة المحاسبة الإدارية تتمثل مهمته الأساسية في تققيم الاداء وذلك من خلال مقارنة النتائج الفعلية بالنتائج المقدرة
