مسار التجربة السودانية في تطبيق النظام المصرفي الإسلامي (1977-2012)‎

الملخص EN

Islamic banks started in many Islamic countries like Egypt in the sixties and was followed by an Islamic revival in many countries among which is the UAE where Dubai Islamic Bank was established, in Kuwait (the Kuwaiti Finance House), and in Sudan (Faisal Islamic Bank).

The practices of these banks depended on the experiences of these banks authorities, thus the implementation of a comprehensive Islamic banking system was put into practice in only three Islamic countries, namely Iran, Pakistan and Sudan.

Since the Islamic banking systems in Sudan has other implications, this thesis will look into the procedure that was foll owed with regard to Islamic banking form 1977 to 2012.

A historic al analytical approach has been adopted in this study and it has been hypothesized that the establishment of Islamic banks has been one of the tools for implementation of an Islamic economic system.

The study al so hypo the sized that there is similarity between conventional and Islamic banking system in the choice or selection of banks credits, al though there are many facets for an Islamic banking systems.

The study has reached the following finding The Islamic banks in Sudan have opted for many ways in their allowance to bank credits in contrast to what exists in other Islamic banks which give emphasis to (Murabaha) and conventional banking.

Also the Islamic banks in Sudan adhered to the direction and regulations of the central bank in managing local currency, and the rate of legal bank reserves and marketing bet wee banks.

The banks also committed to the use restricted Mudaraba and partner ship regulations albeit the banks didn’t ad here to fixed rates of Murabaha, especially between the years 2002 and 2011.

The study has come to the following conclusions: It is essential that the central bank exercise sits full supervision on Islamic banks transactions pertinent to financing developmental and social projects and the banks are to direct the efforts tow ards achieving these goals and to develop good rapport with local and regional banks to help exchange experiences that lead to upgrading professional growth.