نظام التمويل الإسلامي للمؤسسات المتوسطة و الصغيرة

الملخص EN

small and Medium Enterprises play a major role in most economies, particularly in developing countries, Many economists believe that the development of small and medium enterprises encourages partnering, as well as medium-sized enterprises of the main pillars of economic and social development process in the countries in general.

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The current study aims at determining a legal system for both small and average firms.

It also tends to differentiate these firms from the big companies regarding their crucial roles economically and socially.

Therefore, there was a need to look for new and modern techniques for transformation that are different from traditional ways which are based on the system of interests.

As a result, this study suggests that the suitable techniques are grouping these entreprises under the association of a limited company by its quality.

On the other hand, the Islamic exchange system has proven success since it is based on the principle of sharing the profits and losses.

It is indeed based mainly on Islamic financial contracts such as the principle of sharing, the expired lease contracts and the farming contract.