نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشیار گروه مالی، دانشکده معارف اسلامی و مدیریت، دانشگاه امام صادق علیه السلام
2 دانشآموخته DBA، انجمن مالی اسلامی ایران، تهران، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
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.
کلیدواژهها [English]
)