تقويم كفاءة التمويل بصيغتي المشاركة و المرابحة في تمويل المشروعات الصغيرة : دراسة تطبيقية على بعض المصارف السودانية

الملخص EN

The study aimed at evaluating the efficiency of the Morabaha and Musharaka formulas in financing small enterprises.

The problem of the study stemmed from the fact that the financing of small enterprises depend entirely on Morabaha formulas, and neglect the use of Musharaka formula as indicated by the financial performance reports of the banks.

The researchers seek to know which is the better and efficient formula regarding fulfilling the objectives of small enterprises.

The most important results of the study indicated the inadequate use of Musharaka in the financing of small enterprises, and the concentration of demand for financing on Morabaha, which led to increase of defaults in the formula.

The study recommended the need to work on reducing the concentration of funding by Morabaha; as well as activating the use of Musharaka formula in the financing of small enterprises.

In addition, the need to work on diversification of the formulas used in the financing of small enterprises, using formulas that match the productive enterprises such as Aligarh, Salam, and Mozara which help to increase the size of finance and distribute it to the largest segment of the targeted population in order to avoid the risk of dependence on a single formula; besides the need to provide adequate training for the banks employees who are concerned with the provision of financing service for small enterprises.