صيغ التمويل التشاركي بين المنطلق الفكري و التطبيق الفعلي : دراسة تقييمية لواقع تطبيق صيغ المشاركات في القطاع المصرفي السوداني

الملخص EN

The participatory financing method is considered the most important method that can express the peculiarity of Islamic banking finance, as the relationship between the bank and the customer is based on sharing in bearing risks and dividing the returns.

Through this study, we aim to shed light on the reality of applying participatory formulas in Sudanese banks by virtue of the fact that Sudan has an integrated Islamic banking system, which gives banks freedom to use these formulas compared to Islamic banks operating in a traditional banking environment, This is through adopting the investigative approach with its description and analysis tools to extrapolate the most important data related to the companies' formulas included in the reports of the Bank of Sudan for the period (2017-2019).

In the end, we concluded that the application of participatory formulas in Sudanese banks remains very little compared to financing through debt formulas, especially the murabaha formula even though the Central Bank of Sudan has granted full freedom to banks to use the participatory method and set policies that encourage this.

This lack of funding is due to Participation formulas lead to high risk and the banks' inability to manage and control it.