Shari'ah Governance for Islamic Financial Institutions
Shari'ah Governance for Islamic Financial Institutions
复制标题
伊斯兰金融机构的伊斯兰教法治理
DOI：
10.55188/ijif.v1i1.65
复制
发表时间：
2009
影响因子：
2.3
通讯作者：
Rodney Wilson
中科院分区：
文献类型：
--
作者：
Rodney Wilson
伊斯兰金融机构要有信誉，就需要伊斯兰教法治理的正式程序；否则，客户将无法保证该机构在金融交易中坚持伊斯兰教原则。这一正式保证可由国家法律提供，例如伊朗，它于1983年颁布了《无息银行法》，根据该法，所有银行业务都必须遵守伊斯兰教法。同年，马来西亚通过了一项伊斯兰银行法，但它创建了一个双重体系，持牌的伊斯兰银行可以与那些常规经营的银行竞争。然而，与伊朗不同的是，马来西亚为中央银行和证券委员会设立了伊斯兰教法委员会，有权提供法特瓦教法，并在每一家伊斯兰银行一级设立了委员会，以确保它们提供的金融产品符合伊斯兰教法，并符合中央颁发的法特瓦的要求，从而建立了一个持续保证制度。在另一个极端，GCC的国家已经将所有伊斯兰教法的治理移交给机构层面，尽管许多伊斯兰银行承认总部设在巴林的伊斯兰金融机构会计和审计组织(AAOIFI)和伊斯兰会议组织(OIC)伊斯兰会议学院伊斯兰教法委员会的裁决。本文讨论了集权和分权的伊斯兰教法治理的优点，并考虑了伊斯兰教法董事会成员应该具备的能力和经验。伊斯兰金融服务委员会最近发布了关于伊斯兰教法治理的指导方针。对这些问题进行了评估，包括任命伊斯兰教法理事会成员的条件、他们的任务、举行会议的程序以及问责和报告的范围。
For Islamic financial institutions to have credibility, formal procedures for Shari’ah governance are required; otherwise clients would have no assurance that the institution is upholding the principles of Islam in its financial dealings. This formal assurance can be provided by national law, as in the case of Iran, which enacted the Law on Interest- Free Banking of 1983, under which all banking operations had to be Shari’ah compliant. Malaysia passed an Islamic Banking Law the same year, but it created a dual system whereby licensed Islamic banks could compete alongside those operating conventionally. Unlike in Iran, however, Malaysia instigated a system for ongoing assurance by establishing Shari’ah Boards for the Central Bank and the Securities Commission with the power to deliver fatwa, and boards at the level of each Islamic bank to ensure that the financial products they offered are Shari’ah compliant and conform to the requirements of the centrally issued fatwa. At the other extreme, the countries of the GCC have devolved all Shari’ah governance to the institutional level, although many Islamic banks recognise the rulings of the Shari’ah Board of the Bahrain-based Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and the Organization of the Islamic Conference (OIC) Fiqh Academy. This paper discusses the merits of centralised versus devolved Shari’ah governance and considers what competences and experience Shari’ah Board members should have. The Islamic Financial Services Board has recently issued guidelines on Shari’ah governance. These are evaluated, including the conditions for the appointment of Shari’ah Board members, their mandate, procedures for the conduct of meetings, and lines of accountability and reporting.