چکیده:
In line with the performance of its duties, the shariah committee of the Securities and Exchange Organization has commented on various areas of the Islamic capital market, including types of contracts and Islamic financial instruments, and has issued numerous approvals. The Board of Directors of the Securities and Exchange Organization, following the approvals of this committee, has been developing regulations and setting the relevant guidelines and statutes, considering the importance of the jurisprudence committee's role in complying with Sharia standards in contracts, instruments, and financial institutions of the capital market. In this research, it is tried to evaluate and measure the performance of the shariah committee according to the assigned duties and powers. The current research is qualitative research that is considered a descriptive survey from the point of view of the applied goal and from the point of view of the method of data collection. In this research, firstly, books, articles, reports, and other documents related to the activities of the Jurisprudence Committee were studied and examined, then through the field method and by distributing a questionnaire among 10 financial and jurisprudence experts familiar with the shariah committee's activities. the performance of the shariah committee in performing the duties specified in the instructions for the formation and activity of the shariah committee is evaluated. The results of the research show that the performance of the shariah committee in cases including "evaluation of financial instruments in practice in order to ensure their good implementation", "cooperation with similar committees and councils in other internal and external organizations", "cooperation in the development and expansion of programs" educational and scientific publications in the field of Islamic finance", "cooperation in holding scientific meetings in the field of Islamic finance" has not been evaluated favorably.
خلاصه ماشینی:
The research results indicate that the performance of the jurisprudential committee in cases including "evaluating financial instruments in practice to ensure their proper execution", "cooperation with similar committees and councils in other domestic and foreign organizations", "cooperation in the development and expansion of educational programs and scientific publications in the field of Islamic finance", and "cooperation in holding scientific sessions in the field of Islamic finance" has not been evaluated as desirable.
," after stating the definitions of supervision and Sharia supervision, examined the experiences of Islamic countries, Islamic financial standards, and similar research in the field of Islamic banking and with proceeded to design a questionnaire and present it to the target group, obtaining results regarding the competence of the jurisprudential committee's jurists, independence, duties and powers, management of conflict of interest, the local structure of the jurisprudential committee being suitable for organizational dimensions, compliance with Sharia, access to information, and continuous supervision.
In line with its mission, the jurisprudence committee also has duties and powers that are mentioned below (ibid): 1) Evaluating new proposed financial instruments for use in stock exchanges and over-the-counter markets from a jurisprudential perspective; 2) Reviewing jurisprudential doubts regarding financial instruments and providing appropriate solutions; 3) Evaluating financial instruments at the implementation stage to ensure their proper execution; 4) Designing Islamic financial instruments for the country's capital market and proposing them to the board of directors of the Organization; 5) Cooperating with similar committees and councils in other domestic and foreign organizations; 6) Cooperating in the development and expansion of educational programs and scientific publications in the field of Islamic finance; 7) Cooperating in holding scientific meetings in the field of Islamic finance; 8) Reviewing the jurisprudential dimensions of capital market issues; 9) Performing other matters referred by the Organization in line with the committee's mission.
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