واقع تطبيق صيغ التمويل الإسلامي للمؤسسات الصغيرة و المتوسطة في المصارف الإسلامية: مصرف السلام الجزائر نموذجا

الملخص EN

P33This study aims to highlight the practical reality of using the Islamic financing formulas at Al Salam Bank Algeria, as an alternative to traditional financing formulas and the importance or small and medium enterprises at this bank.

For that, we tried to test and treat the research hypotheses, through an analytical study, an we shoes Al Salam Bank Algeria, which is considered one of the most important leading banks in Algeria.

After the study, we reached to the following results: Theoretically, Islamic financing formulas can solve the problem of financing small and medium enterprises due to their characteristics, but the practical reality is different, where the applied study at Al Salam Bank Algeria showed that despite the importance which this bank attaches to the small and medium enterprises sector, it focuses in its financing on the forms of financing through sales (Al Mourabaha, Al Salam) or short and medium-term financing, while the use of participation financing formulas (Al Mousharaka, Al Moudharaba) or long-term financing is very limited, because of many risks which facing this bank, especially credit risk, such as the client's inability to pay, as well as the lack of financial and accounting disclosure of entrepreneurs.