نحو تطوير دراسة وتقييم المشاريع الاستثمارية من منظور الاقتصاد الإسلامي مع دراسة تطبيقية على عينة من البنوك الاسلامية

Abstract

Abstract This research aims to develop the evaluation of investment projects from an Islamic economic perspective. In order to achieve this vision, this study provides a brief préample to the most important concepts related to investment in addition to the methods used to evaluate investments in the positive economy. The study also focused on theoretical concepts of investment, To evaluate and select investment in the Islamic economy, as well as to provide a range of intellectual contributions to researchers in the field of evaluating projects on how to evaluate and différentiation in a purely Islamic perspective. In addition, attempts were made to propose an Islamic discount rate instead of the traditional interest rate as an attempt to develop traditional approaches to the Islamic approach in the evaluation process. In order to diagnose the reality of Islamic banks in the Islamic world on how to evaluate and compare, It seeks to achieve the objectives of investment in order to consolidate the Islamic Shariah controls in Islamic banks. Moreover, the study did not suffice to diagnose the situation until a set of Islamic standards proposed a set of rules and objectives through which evaluation and differentiation between projects In addition, a discount rate based on Islamic principles was proposed to help decision makers in Islamic banks to discount cash flows and to decide on the financial feasibility of investment projects.