مقاربات نظرية في التقييم الإسلامي للمشروع الاستثماري

الملخص EN

Economic enterprises are based on a set of standards to evaluate and select the best investment alternatives.

The operation of evaluation depends on the net cash flows and is calculated based on interest rate.

It also relies on financial profitability and ignores the legitimate and social aspects of investment projects.

And as Islam rejects completely all types of usurious interests and requires legitimacy of any investment project, there has to be an Islamic approach to evaluate investment projects based on Islamic values and norms.