دور الهندسة المالية في تفعيل صيغ المشاركات في المصارف الإسلامية

الملخص EN

Islamic banking industry needs development and innovation more than conventional banking industries, for being a relatively a new emerging industry, and on the hand, to distinguish its it-self from others because of the different philosophy that the Islamic banking carry based on the principle of profit and loss sharing principles.

However through an overall assessment on the Islamic finance industry it can be found that the Islamic banking has ignored this principles, which represent the main features that distinguish them from the others, this resulted a limitation to their ability to service the economic development, however in order for the Islamic finance to maintain its identity and play its role significantly, it must promote the profit and loss sharing applications in their business banking operation, by having this approach it makes the financial engineering an urgent need for the Islamic banks for innovation that combines the norms of Shariah and considerations of economic efficiency.