چکیده:
Despite the emphasis on the importance of partnership contracts in the economic literature, especially Islamic economics, the share of these contracts in the total facilities of the Iranian banking system has decreased in recent years. This indicates the existence of fundamental problems in the implementation of these contracts. Problems that have caused the central bank of Iran to recommend that the banking system turn to non-participatory contracts. Due to the importance of using real participation in the allocation of financial resources, this study with analytical-descriptive method and using the provisions of a sample of existing lawsuits in this field and reviewing existing studies, examines the problems of using partnership contracts in the banking system and Has provided the institutional innovations needed to address them in Iran. In this regard, the existing problems in arranging partnership contracts in the Iran banking system have been identified. The results show that financial dominance management, increasing the central bank's authority in supervision, organizing the customer credit rating system and the relationship between the bank and the firm, developing investment banking, using the capacity of official judicial experts, reducing the risk of paying facilities, updating the law on interest-free banking. Creating unity of procedure in the format of arranging contracts and calculations related to facilities, improving the staff training system and creating diversity in bank documents have been introduced as the most important institutional innovations needed to solve the existing problems.So, it is suggested that these institutional innovations be seriously included in the agenda of banking network managers.
خلاصه ماشینی:
The results indicate that managing financial dominance, increasing the authority of the Central Bank in supervision, organizing the credit rating system for customers and the bank-firm relationship, developing investment banking, utilizing the capacity of official experts of the judiciary, reducing the risk of facility repayment, updating the law on interest-free banking operations, creating uniformity in the format of contract drafting and calculations related to facilities, improving the staff training system, and creating diversity in banking collateral have been introduced as the most important strategies needed to resolve the existing challenges.
The research results indicate that the most important challenges in implementing banking contracts are the complexity of laws and regulations, the expertise and knowledge of managers, the level of public awareness, the monetary policies of the Central Bank, the credit policies of the Central Bank, inflation, supervision and control, auditing of contracts and non-realization of profit, collateral and guarantees, interest rates, the lack of an appropriate structure for the bank to enter the real economy, and government intervention.
" Based on this study, the lack of transparency in regulations and instructions regarding the implementation of each of the partnership contracts specified in the interest-free banking operations law, the lack of transparency in the relationship between the bank and the customer during different stages of contract implementation, the absence of appropriate solutions for determining the profit ratio (the shares of the parties), the unavailability of necessary conditions for banks to participate in losses due to the risk to the principal of bank deposits, the lack of mechanisms to access information regarding the amount of costs and incomes derived from the said activity, the issue of moral hazards on the part of the facility recipient, and the lack of clarity in how profit and loss are calculated in partnership contracts and how to participate in profit and loss, have always been raised as challenging axes in the activities of banks in implementing Islamic contracts, especially partnership contracts.
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