LA FINANCE ISLAMIQUE : CADRE CONCEPTUEL, PRINCIPES ET MÉTHODES / ISLAMIC FINANCE: CONCEPTUAL FRAMEWORK, PRINCIPLES AND METHODS
DOI:
https://doi.org/10.46827/ejefr.v5i2.1125کلمات کلیدی:
finance islamique, Zakat, Riba, gharar, maysir, takaful / Islamic finance, takafulچکیده
Le présent article vise, dans un premier temps, à exposer l’ensemble des fondements religieux et sociaux de la finance islamique et à les relier aux principes et aux méthodes des produits islamiques contemporains. Dans un deuxième temps, il présente et expose les différents produits, instruments et institutions de cette finance qui se veut porteuse de l’identité islamique. L'article peut donc servir de feuille de route (encadrement et conseils) au profit de ceux qui mènent des recherches empiriques sur la finance islamique ainsi qu'une aide pour les décideurs, les gestionnaires et les praticiens en matière d’interprétation des résultats des études sur ce sujet. This article aims, as a first step, to expose all the religious and social foundations of Islamic finance and to relate them to the principles and methods of contemporary Islamic products. Secondly, it presents and exposes the various products, instruments and institutions of this finance which aims to be the bearer of the Islamic identity. The article can therefore serve as a roadmap (guidance and advice) for the benefit of those carrying out empirical research on Islamic finance as well as an aid for decision-makers, managers and practitioners in interpreting the results of financial statements. Studies on this topic. JEL: G21; G24; G10
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