Katılım bankacılığına özgü yatırım araçları ve dünyada katılım bankacılığının gelişimi
Küçük Resim Yok
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Niğde Ömer Halisdemir Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Katılım bankacılığı Türkiye, MENA bölgesi ve diğer pan-İslam ülkelerindeki faizsiz bankaların oluşturduğu sistemin ortak ismidir. Bu bankacılık sistemi, İslam coğrafyasında oluşturulmuş bir tür finansal aracılıktır. Faiz, riskli ve belirsiz işlemlere, alkollü içecek ticareti, bahis, kumar gibi toplumun sosyal yapısına zarar verdiği düşünülen faaliyetlerle bağlantıya izin vermez. Bu konulara duyarlı olanların birikimlerini ve/veya malları ortaklık esasına göre sunarak bankacılık sistemine kazandırmayı amaçlar. Her İslami banka faizsiz bir banka olmasına rağmen her faizsiz banka İslami banka olmak zorunda değildir. Ancak dünyadaki hemen hemen her faizsiz banka, İslami bankacılık bakış açısıyla faaliyetlerini sürdürmektedir. Kuralları Kur-an'a dayanan bu bankacılık sisteminin işleyişi birçok yönden diğer bankalardan farklı olduğu için genel kabul görmüş muhasebe uygulamaları bu bankaların taleplerine cevap vermekte yetersiz kalmıştır. Bankalar kendi kayıt ve raporlama tekniklerini geliştirmeye çalıştıklarında karşılaştırılabilirlik ve güvenilirlik sorunları ortaya çıkmıştır. Bu nedenle, bazı ulusal ve uluslararası kuruluşlar, dünya çapında faaliyet gösteren İslami bankalar arasında tekdüzeliği sağlamak için 1990'lı yılların başından beri muhasebe standartları geliştirmeye çalışmaktadır. Bu standartlar ile hem raporların daha doğru ve kullanışlı olması hem de ilgili kurumların birbirleriyle karşılaştırmalarının daha kolay olması planlanmaktadır
Participation banking is the common name of the system formed by interest-free banks in Turkey, the MENA region and other pan-Islamic countries. This banking system is a kind of financial intermediation created in the Islamic geography. Interest does not allow risky and ambiguous transactions, connection with activities that are considered harmful to the social structure of society, such as trading in alcoholic beverages, betting, gambling. It aims to bring the savings and /or goods of those who are sensitive to these issues to the banking system by offering them on a partnership basis. Although every Islamic bank is an interest-free bank, not every interest-free bank has to be an Islamic bank. However, almost every interest-free bank in the world continues its activities from the point of view of Islamic banking. Since the functioning of this banking system, the rules of which are based on the Exchange rate, is different from other banks in many ways, generally accepted accounting practices have been insufficient to respond to the demands of these banks. Comparability and reliability problems have arisen when banks have tried to improve their own recording and reporting techniques. Therefore, some national and international organizations have been Decisively trying to develop accounting standards since the early 1990s to ensure uniformity among Islamic banks operating around the world. With these standards, it is planned that both the reports will be more accurate and useful, and it will be easier for the relevant institutions to compare them with each other.
Participation banking is the common name of the system formed by interest-free banks in Turkey, the MENA region and other pan-Islamic countries. This banking system is a kind of financial intermediation created in the Islamic geography. Interest does not allow risky and ambiguous transactions, connection with activities that are considered harmful to the social structure of society, such as trading in alcoholic beverages, betting, gambling. It aims to bring the savings and /or goods of those who are sensitive to these issues to the banking system by offering them on a partnership basis. Although every Islamic bank is an interest-free bank, not every interest-free bank has to be an Islamic bank. However, almost every interest-free bank in the world continues its activities from the point of view of Islamic banking. Since the functioning of this banking system, the rules of which are based on the Exchange rate, is different from other banks in many ways, generally accepted accounting practices have been insufficient to respond to the demands of these banks. Comparability and reliability problems have arisen when banks have tried to improve their own recording and reporting techniques. Therefore, some national and international organizations have been Decisively trying to develop accounting standards since the early 1990s to ensure uniformity among Islamic banks operating around the world. With these standards, it is planned that both the reports will be more accurate and useful, and it will be easier for the relevant institutions to compare them with each other.
Açıklama
Sosyal Bilimler Enstitüsü, Bankacılık ve Finans Ana Bilim Dalı
Anahtar Kelimeler
Bankacılık, Banking
