جستجوی مقالات مرتبط با کلیدواژه « حاکمیت شرعی » در نشریات گروه « اقتصاد »

In line with the performance of its duties, the shariah committee of the Securities and Exchange Organization has commented on various areas of the Islamic capital market, including types of contracts and Islamic financial instruments, and has issued numerous approvals. The Board of Directors of the Securities and Exchange Organization, following the approvals of this committee, has been developing regulations and setting the relevant guidelines and statutes, considering the importance of the jurisprudence committee's role in complying with Sharia standards in contracts, instruments, and financial institutions of the capital market. In this research, it is tried to evaluate and measure the performance of the shariah committee according to the assigned duties and powers. The current research is qualitative research that is considered a descriptive survey from the point of view of the applied goal and from the point of view of the method of data collection. In this research, firstly, books, articles, reports, and other documents related to the activities of the Jurisprudence Committee were studied and examined, then through the field method and by distributing a questionnaire among 10 financial and jurisprudence experts familiar with the shariah committee's activities. the performance of the shariah committee in performing the duties specified in the instructions for the formation and activity of the shariah committee is evaluated. The results of the research show that the performance of the shariah committee in cases including "evaluation of financial instruments in practice in order to ensure their good implementation", "cooperation with similar committees and councils in other internal and external organizations", "cooperation in the development and expansion of programs" educational and scientific publications in the field of Islamic finance", "cooperation in holding scientific meetings in the field of Islamic finance" has not been evaluated favorably.

Shariah governance is an Islamic corporate governance system that is designed to ensure that Islamic financial institutions (IFIs) activities comply with Shariah rules. Shariah supervision is one of the most important components of the Shariah governance system that is carried out by the Shariah board. The purpose of this paper is to examine the perceptions of academicians and financial markets practitioners on Shariah governance practices in six areas, namely, general framework of Shariah governance, regulatory framework, the role of Shariah board, mechanisms of Shariah governance system, operational procedures and functions of the Shariah board. This study is a survey in which data is collected by sending questionnaires and then analyzed using descriptive and inferential statistics. The findings of 171 collected questionnaires in 2020 indicate that the large majority of the respondents considered the Shariah governance practices in the Iranian financial markets as important and in this regard, there is no significant difference between the views of academicians and financial markets practitioners. The results also indicate that the respondents have considered different priorities for the Shariah governance practices and in their view the functions of the Shariah board, the competence of the Shariah board and the general framework of the Shariah governance are more important.

Jurisprudential surveillance has been considered as one of the major components of the proper implementation of Riba-free banking policies, and is industriously accomplished in nearly all of the countries which have somehow proceeded to float Islamic and Riba-free banks. There are some serious deficiencies in this connection in the Iranian banking system, the most important one of which is the Riba-free Banking Operations Law and the other relevant regulations and law's being silent in this regard. In this research, which has been done by the descriptive-analytical method, we have proceeded to analyze the issue of the existing banking relation's being correspondent with the jurisprudential standards, and some policy recommendations in connection with implementing the jurisprudential surveillance on the Iranian banks and non-bank credit institutions have been proposed. Furthermore, in order for the judicial grounds of jurisprudential surveillance to be provided, we have presented an exemplar of the necessary regulations and laws in the three following levels: "adding a new separate chapter in the field of jurisprudential surveillance to the Riba-free Banking Operations Law", "formulating a statute for implementing this judicial chapter in order for the central bank's jurisprudential assembly to be formed," and "preparing jurisprudential surveillance checklists for bank branches".