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The Shari'ah Control and its Role in Evaluating the Performance of Islamic Banks in Syria According to the Islamic Shari'ah

الرقابة الشرعية و دورها في تقويم الأداء الشرعي للمصارف الإسلامية العاملة في سورية

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 Publication date 2015
and research's language is العربية
 Created by Shamra Editor




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Islamic banks were created as an Islamic alternative to traditional banks. Hence, the existence of legitimate oversight is considered necessary to Islamic banks. The importance of Shari'ah control is related to its role in a legitimate banking provisions, and ensuring the Bank's commitment, to ensure all transactions are in accordance with the Islamic Shari'ah, and thus ensures the integrity and credibility of Islamic banks. From these importance, this research deals with the Shari'ah control in Islamic banking and its role in evaluating the performance according to the Shari'ah. The concept of Shari'ah control, its structure, stages, and problems were studied. Then the Shari'ah control in Syria and its role in adjust the performance of Islamic banks was evaluated by a set of appropriate standards. At the end, the research drew a set of conclusions and recommendations. One of the most important conclusions is that, the Shari'ah control board in Islamic banks in Syria has many features that enable them to perform its role in controlling and evaluating the work of the Islamic banks in terms of Shari'ah. Through the form and composition of the Commission, having a degree of administrative and financial autonomy, mandatory resolutions, and the nature of the tasks entrusted to it. As a result, Shari'ah control boards in Islamic banks in Syria are considered to be in line with their goal of ensuring full adherence to Islamic Shari'ah. One of the most important recommendations is that, working to avoid shortcomings and deficiencies, providing more features and requirements for activation of Shari'ah control, and enabling it to adjust and correct performance of the Islamic banks.


Artificial intelligence review:
Research summary
تتناول الورقة البحثية موضوع الرقابة الشرعية ودورها في تقويم الأداء الشرعي للمصارف الإسلامية العاملة في سورية. تبدأ الورقة بتعريف الرقابة الشرعية وأهميتها في ضمان التزام المصارف الإسلامية بأحكام الشريعة الإسلامية، مما يعزز سلامة ومصداقية هذه المصارف. تم دراسة هيكلية الرقابة الشرعية ومراحلها ومشكلاتها، بالإضافة إلى تقييم هيئات الرقابة الشرعية ودورها في ضبط الأداء الشرعي للمصارف الإسلامية في سورية باستخدام مجموعة من المعايير الملائمة. من أهم الاستنتاجات التي توصلت إليها الدراسة أن هيئات الرقابة الشرعية في المصارف الإسلامية السورية تمتلك العديد من المقومات التي تمكنها من أداء دورها بفعالية، مثل الاستقلال الإداري والمالي وإلزامية قراراتها. كما قدمت الدراسة توصيات لتحسين الرقابة الشرعية، منها تعزيز دور إدارة التدقيق الشرعي وزيادة عدد المراقبين الشرعيين وتوضيح آلية تحديد المقابل المالي لأعضاء الهيئات الشرعية.
Critical review
دراسة نقدية: على الرغم من أن البحث يقدم تقييماً شاملاً ودقيقاً لدور الرقابة الشرعية في المصارف الإسلامية السورية، إلا أنه يمكن أن يكون هناك بعض النقاط التي تحتاج إلى مزيد من التوضيح. على سبيل المثال، لم يتم التطرق بشكل كافٍ إلى التحديات العملية التي تواجه هيئات الرقابة الشرعية في تطبيق قراراتها على أرض الواقع. كما أن البحث قد استفاض في الجانب النظري بشكل كبير، وكان من الممكن أن يقدم أمثلة عملية أكثر توضيحاً لكيفية تطبيق الرقابة الشرعية في المصارف. بالإضافة إلى ذلك، يمكن أن تكون التوصيات أكثر تفصيلاً لتقديم حلول عملية واضحة.
Questions related to the research
  1. ما هي أهمية الرقابة الشرعية في المصارف الإسلامية؟

    تضمن الرقابة الشرعية التزام المصارف الإسلامية بأحكام الشريعة الإسلامية، مما يعزز سلامة ومصداقية هذه المصارف ويعطي المتعاملين معها ارتياحاً واطمئناناً في التعامل.

  2. ما هي المقومات التي تمتلكها هيئات الرقابة الشرعية في المصارف الإسلامية السورية؟

    تمتلك هيئات الرقابة الشرعية في المصارف الإسلامية السورية العديد من المقومات مثل الاستقلال الإداري والمالي، إلزامية قراراتها، وتنوع تخصصات أعضائها بين الفقه والشريعة والقانون.

  3. ما هي التوصيات التي قدمتها الدراسة لتحسين الرقابة الشرعية؟

    من التوصيات تحسين دور إدارة التدقيق الشرعي، زيادة عدد المراقبين الشرعيين، توضيح آلية تحديد المقابل المالي لأعضاء الهيئات الشرعية، وعقد اجتماعات دورية بين أعضاء الهيئة وإدارة المصرف.

  4. ما هي مراحل الرقابة الشرعية التي تمر بها المصارف الإسلامية؟

    تمر الرقابة الشرعية بثلاث مراحل: الرقابة الوقائية قبل التنفيذ، الرقابة العلاجية أثناء التنفيذ، والرقابة اللاحقة بعد التنفيذ.


References used
ALARO, A. A. Shari'ah Supervision as a Challenge for Islamic Banking in Nigeria. Oloyede I.O. (ed.), Al-Adl (The Just): Essays on Islam, Islamic Law and Jurisprudence, Ibadan, Nigeria, 2009, pp. 53-72
التقارير السنوية والتقارير الشرعية للمصارف الإسلامية العاملة في سورية للأعوام 2007 - 2012
بنك سورية الدولي الإسلامي. النظام الأساسي. سورية, 22.
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