‫ﻣﺠﻠﺔ ﺟﺎﻣﻌﺔ ﺍﻟﻤﻠﻚ ﻋﺒﺪﺍﻟﻌﺰﻳﺰ‪ :‬ﺍﻻﻗﺘﺼﺎﺩ ﺍﻹﺳﻼﻣﻲ‪ ،‬ﻡ‪ ٢٨‬ﻉ‪ ،٣‬ﺹ ﺹ‪) ١٨٢-١٥٩ :‬ﺃﻛﺘﻮﺑﺮ‪/‬ﺗﺸﺮﻳﻦ ﺍﻷﻭﻝ ‪٢٠١٥‬ﻡ(‬ ‫‪DOI: 10.4197 / Islec. 28-3.4‬‬ ‫دليل ضمان جودة األداء للمصارف اإلسالمية‬ ‫‪‬‬ ‫عدنان عبدﷲ محمد عويضة‬ ‫أستاذ مساعد ي االقتصاد واملصارف اإلسالمية‬ ‫جامعة زايد – اإلمارات العربية املتحدة‬ ‫ﺍﻟﻤﺴﺘﺨﻠﺺ‪ .‬ﻳﻬﺪﻑ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﺇﻟﻰ ﻭﺿﻊ ﺍﻟﻠﺒﻨﺎﺕ ﺍﻷﻭﻟﻰ ﻧﺤﻮ ﺑﻨﺎء ﺩﻟﻴﻞ‬ ‫ﻟﺠﻮﺩﺓ ﺍﻟﻤﻨﺘﺠﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ؛ ﻳﺸﺘﻤﻞ ﻋﻠﻰ ﻣﻌﺎﻳﻴﺮ ﺍﻟﺠﻮﺩﺓ‬ ‫ﻭﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء ﻟﻜﻞ ﻣﻌﻴﺎﺭ‪ ،‬ﻭﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﺠﻴﺪﺓ ﺍﻟﺘﻲ ﺗﻀﻤﻦ ﺗﺤﻘﻖ‬ ‫ﺗﻠﻚ ﺍﻟﻤﻌﺎﻳﻴﺮ‪ .‬ﺗﻤﺜﻞ ﻫﺬﻩ ﺍﻟﺨﻄﻮﻁ ﺇﺿﺎﻓﺔ ﺁﻟﻴﺔ ﺟﺪﻳﺪﺓ ﻧﺤﻮ ﻧﻤﺬﺟﺔ ﺃﺩﻭﺍﺕ‬ ‫ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ؛ ﻭﺗﻬﺪﻑ ﺍﻟﺪﺭﺍﺳﺔ ﺇﻟﻰ ﺗﺰﻭﻳﺪ ﺍﻟﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﺍﻹﺳﻼﻣﻴﺔ ﺑﺪﻟﻴﻞ ﻟﻠﺠﻮﺩﺓ؛ ﻛﻲ ﺗﺠﺮﻱ ﺗﻘﻮﻳﻤﺎ ﺫﺍﺗﻴﺎ ﻟﻤﺴﻴﺮﺗﻬﺎ‪ .‬ﻭﻳﻌﻤﻞ ﻫﺬﺍ‬ ‫ﺍﻟﺪﻟﻴﻞ ﺑﻤﺜﺎﺑﺔ ﺧﻄﺔ ﻋﻤﻞ‪ ،‬ﻓﻬﻮ ﻣﻨﺤﻰ ﻧﻈﺎﻣﻲ ﻳﺴﻌﻰ ﻟﻠﺘﺄﻛﺪ ﻣﻦ ّ‬ ‫ﺃﻥ ﺃﺩﺍء‬ ‫ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻣﻨﻄﻠﻘﺔ ﻣﻦ ﺧﻄﺔ ﻋﻤﻞ ﻣﺤﺪﺩﺓ ﻭﻣﻌﻠﻨﺔ‪ ،‬ﻳُﺮﺍﺟﻊ ﻫﺬﺍ‬ ‫ﺍﻷﺩﺍء ﻭﻳُﺤﺴﻦ ﺑﺎﻧﺘﻈﺎﻡ ﻣﻦ ﻗﺒﻞ ﺍﻟﻌﺎﻣﻠﻴﻦ ﻓﻲ ﺗﻠﻚ ﺍﻟﻤﺆﺳﺴﺎﺕ‪.‬‬ ‫ﻛﻠﻤﺎﺕ ﻣﻔﺘﺎﺣﻴﺔ‪ :‬ﻣﻌﺎﻳﻴﺮ ﺿﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ‪ ،‬ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‪ ،‬ﺍﻟﻤﻤﺎﺭﺳﺎﺕ‬ ‫ﺍﻟﺠﻴﺪﺓ‪ ،‬ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‪.‬‬ ‫‪ ‬ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﻣﺪﻋﻮﻡ ﻣﻦ ﻗﺒﻞ ﻋﻤﺎﺩﺓ ﺍﻟﺒﺤﺚ ﺍﻟﻌﻠﻤﻲ ‪ -‬ﺟﺎﻣﻌﺔ ﺍﻟﺰﺭﻗﺎء ‪ -‬ﺍﻷﺭﺩﻥ‪ .‬ﻳﺸﻜﺮ ﺍﻟﺒﺎﺣﺚ‬ ‫ﺍﻟﺠﻬﺔ ﺍﻟﺪﺍﻋﻤﺔ ﻋﻠﻰ ﺫﻟﻚ‪ ،‬ﻭﺍﻟﻤﺤﻜﻤﻴﻦ ﻋﻠﻰ ﻣﻼﺣﻈﺎﺗﻬﻢ ﺍﻟﻘﻴﻤﺔ‪.‬‬ ‫‪١٥٩‬‬ ‫‪١٦٠‬‬ ‫ﻋﺪﻧﺎﻥ ﻋﺒﺪﷲ ﻣﺤﻤﺪ ﻋﻮﻳﻀﺔ‬ ‫‪ .١‬ﻣﻘﺪﻣﺔ‬ ‫ﺗﻌﺪ ﻅﺎﻫﺮﺓ ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﺤﺪﺙ ﺍﻷﺑﺮﺯ ﻋﻠﻰ ﺻﻌﻴﺪ ﺍﻟﺴﺎﺣﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﺍﻟﻌﺮﺑﻴﺔ ﻭﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﺑﻞ ﻭﺍﻟﺪﻭﻟﻴﺔ ﻓﻲ ﺍﻟﺮﺑﻊ ﺍﻷﺧﻴﺮ ﻣﻦ ﺍﻟﻘﺮﻥ ﺍﻟﻤﺎﺿﻲ ﻭﺫﻟﻚ ﻟﻠﻔﺮﻕ‬ ‫ﺍﻟﺠﻮﻫﺮﻱ ﻓﻲ ﺍﻷﺳﺎﺱ ﺍﻟﺬﻱ ﺗﺴﺘﻨﺪ ﺇﻟﻴﻪ ﻭﺍﻟﻤﺘﻤﺜﻞ ﻓﻲ ﺍﺭﺗﺒﺎﻁ ﺍﻟﺘﻤﻮﻳﻞ ﺑﺎﻟﻨﺸﺎﻁ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﻭﺗﻘﺪﻳﻢ ﺍﻟﺘﻤﻮﻳﻞ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﻤﺸﺎﺭﻛﺔ ﻓﻲ ﻧﺘﺎﺋﺞ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻛﻤﺎ‬ ‫ﻧﺼﺖ ﻭﺛﺎﺋﻖ ﺍﻟﺘﺄﺳﻴﺲ‪) .‬ﺍﻟﻐﺮﻳﺐ‪٢٠٠٠ ،‬ﻡ‪(٤٠-٣٠ :‬‬ ‫ﻭﻣﻊ ﺍﻧﺘﺸﺎﺭ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻓﻲ ﺃﻣﺎﻛﻦ ﻣﺨﺘﻠﻔﺔ ﻋﺒﺮ ﺍﻟﻌﺎﻟﻢ ﺃﺻﺒﺢ ﻣﻦ‬ ‫ﺍﻟﻀﺮﻭﺭﻱ‪ ،‬ﻭﺿﻊ ﺩﻟﻴﻞ ﻟﻠﺠﻮﺩﺓ؛ ﻭﺫﻟﻚ ﻟﻠﻨﻈﺮ ﻓﻲ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﺨﻄﻴﻂ ﻭﺍﻷﺩﺍء‪ ،‬ﻭﺗﻘﻴﻴﻢ‬ ‫ﺍﻟﺘﺠﺮﺑﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﻟﻤﻌﺮﻓﺔ ﺟﻮﺍﻧﺐ ﺍﻹﺧﻔﺎﻕ ﻭﻋﻮﺍﻣﻞ ﺍﻟﻨﺠﺎﺡ ﻓﻴﻬﺎ‪ .‬ﻭﻟﻜﻲ ﺗﺘﻤﻜﻦ‬ ‫ﺍﻟﻤﺼﺎﺭﻑ ﻣﻦ ﺇﻋﺎﺩﺓ ﺍﻟﻨﻈﺮ ﻓﻲ ﺑﻌﺾ ﺳﻴﺎﺳﺎﺗﻬﺎ ﻭﺃﺳﺎﻟﻴﺒﻬﺎ ﺑﺎﻟﺴﻴﺮ ﻭﻓﻖ ﺍﻟﻤﻌﺎﻳﻴﺮ‬ ‫ﺍﻟﻤﻨﺸﻮﺩﺓ؛ ﻛﺎﻧﺖ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ‪.‬‬ ‫ﻭﺣﻴﺚ ّ‬ ‫ﺃﻥ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻣﺆﺳﺴﺎﺕ ﺃﻟﺰﻣﺖ ﻧﻔﺴﻬﺎ ﺑﺨﺼﻮﺻﻴﺔ ﺍﻻﻟﺘﺰﺍﻡ‬ ‫ﺿﻌﺖ ﻓﻲ ﺍﻟﺒﻌﺪ‬ ‫ﺑﺎﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺸﺮﻋﻴﺔ ﺇﺿﺎﻓﺔ ﺇﻟﻰ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‪ ،‬ﻓﻘﺪ ُﻭ ِ‬ ‫ﺍﻟﺒﺆﺭﻱ ﻣﻦ ﺍﻻﻫﺘﻤﺎﻡ ﻭﺍﻟﻤﺮﺍﻗﺒﺔ ﻣﻦ ﻗﺒﻞ ﺍﻟﺠﻤﻬﻮﺭ؛ ﻟﺬﻟﻚ ﻳﻀﻄﻠﻊ ﺍﻟﻤﺘﺨﺼﺼﻮﻥ‬ ‫ﻭﺍﻟﻤﻬﺘﻤﻮﻥ ﺑﺎﻟﻈﺎﻫﺮﺓ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺑﺪﻭﺭ ﺍﻟﺮﻗﺎﺑﺔ ﻭﺍﻟﺘﻔﺤﺺ ﻟﺴﻠﻮﻛﻬﺎ‪ .‬ﺗﺄﺗﻲ‬ ‫ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﻟﺘﻀﻴﻒ ﺁﻟﻴﺔ ﺟﺪﻳﺪﺓ ﻧﺤﻮ ﻧﻤﺬﺟﺔ ﺃﺩﻭﺍﺕ ﻫﺬﻩ ﺍﻟﺮﻗﺎﺑﺔ ﺑﻮﺿﻊ ﺩﻟﻴﻞ ﻟﻤﻌﺎﻳﻴﺮ‬ ‫ﺍﻟﺠﻮﺩﺓ ﻭﺍﺧﺘﻴﺎﺭ ﻣﺆﺷﺮﺍﺕ ﻛﻤﻴﺔ ﻭﻧﻮﻋﻴﺔ ﻟﻘﻴﺎﺱ ﻣﺪﻯ ﺗﺤﻘﻖ ﻣﻌﺎﻳﻴﺮ ﺍﻟﺠﻮﺩﺓ‪ .‬ﻭﺗﺘﻠﺨﺺ‬ ‫ﺃﻫﻤﻴﺔ ﺍﻟﻤﻮﺿﻮﻉ ﻓﻲ ﺗﺰﻭﻳﺪ ﺍﻟﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺑﻬﺬﺍ ﺍﻟﺪﻟﻴﻞ ﻛﻲ ﺗﺠﺮﻱ‬ ‫ﺗﻘﻮﻳ ًﻤﺎ ﺫﺍﺗﻴًﺎ ﻟﻤﺴﻴﺮﺗﻬﺎ؛ ﺣﻴﺚ ﺗﻤﺜﻞ ﻭﺛﺎﺋﻖ ﺍﻟﺘﺄﺳﻴﺲ ﺍﻷﻭﻟﻰ ﻟﻠﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫ﻣﺼﺪﺭﺍ ﻣﻦ ﻣﺼﺎﺩﺭ ﻣﻌﺎﻳﻴﺮ ﺍﻟﺠﻮﺩﺓ ﺍﻟﺘﻲ ﻳﺤﺘﻜﻢ ﺇﻟﻴﻬﺎ‪.‬‬ ‫ً‬ ‫‪ .٢‬ﺃﺳﺒﺎﺏ ﺍﺧﺘﻴﺎﺭ ﺍﻟﻤﻮﺿﻮﻉ‬ ‫ﻳﻌﻮﺩ ﺍﻟﺴﺒﺐ ﺍﻟﺮﺋﻴﺲ ﻻﺧﺘﻴﺎﺭ ﺍﻟﻤﻮﺿﻮﻉ ﺇﻟﻰ ﺍﻓﺘﻘﺎﺭ ﺍﻷﺩﺑﻴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﺍﻟﺨﺎﺻﺔ ﺑﺎﻟﻈﺎﻫﺮﺓ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﻣﻦ ﺩﻟﻴﻞ ﻟﻀﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ‪ ،‬ﺣﻴﺚ ﺗﻮﺟﺪ ﺃﺩﺑﻴﺎﺕ‬ ‫ﺗﻨﺎﻭﻟﺖ ﻋﻮﺍﻣﻞ ﻧﺠﺎﺡ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻭﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺸﺮﻋﻴﺔ ﻭﺍﻟﻤﺤﺎﺳﺒﻴﺔ‬ ‫ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﺇﻻ ّ‬ ‫ﺃﻥ ﺩﻟﻴﻞ ﺍﻟﺠﻮﺩﺓ ﻭﺍﻟﺬﻱ ﻳﺘﻀﻤﻦ ﻣﺆﺷﺮﺍﺕ ﺃﺩﺍء ﺗﻘﻴﺲ ﻣﺪﻯ‬ ‫ﺗﺤﻘﻖ ﻛﻞ ﻣﻌﻴﺎﺭ ﻳﻌﺪ ﻋﻤﻼً‬ ‫ﻣﺒﺘﻜﺮﺍ ﺗﻀﻴﻔﻪ ﺍﻟﺪﺭﺍﺳﺔ ﻷﺩﺑﻴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‪.‬‬ ‫ً‬ ‫‪ .٣‬ﺃﻫﺪﺍﻑ ﺍﻟﺪﺭﺍﺳﺔ‬ ‫ﻳﻬﺪﻑ ﺍﻟﺒﺤﺚ ﺇﻟﻰ ﻭﺿﻊ ﺍﻟﻠﺒﻨﺎﺕ ﺍﻷﻭﻟﻰ ﻧﺤﻮ ﺑﻨﺎء ﺩﻟﻴﻞ ﻟﺠﻮﺩﺓ ﺍﻟﻤﻨﺘﺠﺎﺕ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ؛ ﺣﻴﺚ ﻳﻘﻮﻡ ﺍﻟﺒﺎﺣﺚ ﺑﺈﻋﺪﺍﺩ ﺩﻟﻴﻞ ﻟﻀﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻓﻲ‬ ‫ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ؛ ﻳﺸﺘﻤﻞ ﻋﻠﻰ ﻣﻌﺎﻳﻴﺮ ﺍﻟﺠﻮﺩﺓ ﻭﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء ﻟﻜﻞ ﻣﻌﻴﺎﺭ ﻣﻦ‬ ‫ﺗﻠﻚ ﺍﻟﻤﻌﺎﻳﻴﺮ‪ ،‬ﻭﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﺠﻴﺪﺓ ﺍﻟﺘﻲ ﺗﻀﻤﻦ ﺗﺤﻘﻖ ﻣﻌﺎﻳﻴﺮ ﺍﻟﺠﻮﺩﺓ‪.‬‬ ‫‪ .٤‬ﻣﺸﻜﻠﺔ ﺍﻟﺪﺭﺍﺳﺔ‬ ‫ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫‪١٦١‬‬ ‫ﺗﺘﺤﺪﺩ ﻣﺸﻜﻠﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻓﻲ ﺍﻟﺘﺴﺎﺅﻻﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬ ‫ﻫﻞ ﻳﻤﻜﻦ ﺗﺤﺪﻳﺪ ﻣﻌﺎﻳﻴﺮ ﻟﺠﻮﺩﺓ ﺍﻷﺩﺍء ﻓﻲ ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ؟‬ ‫ﻫﻞ ﻳﻤﻜﻦ ﺗﺤﺪﻳﺪ ﻣﺆﺷﺮﺍﺕ ﻟﻸﺩﺍء ﻓﻲ ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ؟‬ ‫ﻫﻞ ﻳﻤﻜﻦ ﺍﻟﺨﺮﻭﺝ ﺑﻮﺛﻴﻘﺔ ﻟﻀﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ؟‬ ‫ﻫﻞ ﺛﻤﺔ ﻧﺘﺎﺋﺞ ﻭﺗﻮﺻﻴﺎﺕ ﺫﺍﺕ ﻗﻴﻤﺔ ﻋﻠﻤﻴﺔ ﻭﻋﻤﻠﻴﺔ ﺗﺨﺺ ﺍﻟﺠﺎﻧﺐ ﺍﻟﻌﻤﻠﻲ‬ ‫ﻭﺍﻟﻤﺘﻌﻠﻖ ﺑﺘﻄﺒﻴﻘﺎﺕ ﺍﻟﺪﻟﻴﻞ ﺍﻟﺬﻱ ﺗﻘﺘﺮﺣﻪ ﺍﻟﺪﺭﺍﺳﺔ‪.‬‬ ‫‪ .٥‬ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ‬ ‫ﺍﺳﺘﻨﺎﺩًﺍ ﻟﻤﺎ ﺗﻘﺪﻡ ﻓﻲ ﻣﺸﻜﻠﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺃﻫﺪﺍﻓﻬﺎ‪ ،‬ﺗﻤﺖ ﺻﻴﺎﻏﺔ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬ ‫ ﻳﻤﻜﻦ ﺑﻨﺎء ﺩﻟﻴﻞ ﻟﺠﻮﺩﺓ ﺍﻷﺩﺍء ﻗﺎﺑﻠﺔ ﻟﻠﻘﻴﺎﺱ ﺗﻤﻜﻦ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻣﻦ ﺗﻘﻴﻴﻢ‬‫ﺃﺩﺍﺋﻬﺎ ﺫﺍﺗﻴًﺎ‪.‬‬ ‫ ﻳﻌﻤﻞ ﺍﻟﺪﻟﻴﻞ ﺍﻟﻤﻨﺸﻮﺩ ﻛﻤﺮﺟﻊ ﺫﺍﺗﻲ ﻟﻼﺭﺗﻘﺎء ﺑﺠﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‪،‬‬‫ﺗﺮﺗﺒﻂ ﺗﻠﻚ ﺍﻟﺠﻮﺩﺓ ﺑﻤﺪﻯ ﺍﻟﺘﺰﺍﻡ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺑﺎﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﻨﺸﻮﺩﺓ‪.‬‬ ‫ ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﻤﻘﺘﺮﺡ ﻟﺒﻨﺔ ﺃﻭﻟﻰ ﻗﺎﺑﻠﺔ‬‫ﻟﻠﺘﻄﻮﻳﺮ ﺑﺈﺿﺎﻓﺔ ﻣﻌﺎﻳﻴﺮ ﺟﺪﻳﺪﺓ‪.‬‬ ‫‪ .٦‬ﻣﻨﻬﺞ ﺍﻟﺪﺭﺍﺳﺔ‬ ‫ﻳﺴﺘﺨﺪﻡ ﺍﻟﺒﺤﺚ ﺍﻟﻤﻨﻬﺞ ﺍﻻﺳﺘﻘﺮﺍﺋﻲ ﻷﺩﺑﻴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﻟﻴﺠﻤﻊ‬ ‫ﻣﻌﺎﻳﻴﺮ ﺍﻟﺠﻮﺩﺓ ﺍﻟﺘﻲ ﺗﻮﺻﻞ ﻟﻬﺎ ﺍﻟﺒﺎﺣﺜﻮﻥ ﻭﺍﻟﺘﻲ ﻫﻲ ﻣﺤﻞ ﻗﺪﺭ ﻛﺒﻴﺮ ﻣﻦ ﺍﻻﺗﻔﺎﻕ ﻭﺫﻟﻚ‬ ‫ﻓﻲ ﺍﻟﻤﺒﺤﺚ ﺍﻷﻭﻝ‪ ،‬ﺛﻢ ﻳﺴﺘﻌﻴﻦ ﺍﻟﺒﺎﺣﺚ ﺑﺎﻟﻤﻨﻬﺞ ﺍﻻﺳﺘﻨﺒﺎﻁﻲ ﻭﺍﻟﺘﺤﻠﻴﻠﻲ ﻻﺳﺘﺨﻼﺹ‬ ‫ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء ﺍﻟﻤﻨﺎﺳﺒﺔ ﻟﻘﻴﺎﺱ ﻣﺪﻯ ﺗﺤﻘﻖ ﻛﻞ ﻣﻌﻴﺎﺭ ﻓﻲ ﺍﻟﻤﺒﺤﺚ ﺍﻟﺜﺎﻧﻲ‪ ،‬ﺛ ّﻢ ﺑﻨﺎء‬ ‫ﺍﻟﺪﻟﻴﻞ ﻓﻲ ﺍﻟﻤﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ‪.‬‬ ‫‪ .٧‬ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ‬ ‫ﻓﻴﻤﺎ ﻳﻠﻲ ﺃﻫﻢ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ﻭﺍﻟﺘﻲ ﺗﺘﺼﻞ ﺑﺸﻜﻞ ﻣﺒﺎﺷﺮ ﺑﻤﻮﺿﻮﻉ ﺍﻟﺒﺤﺚ‪:‬‬ ‫ ﻣﻌﺎﻳﻴﺮ "ﻫﻴﺌﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ"‬‫‪٢٠١٢‬ﻡ‪ ،‬ﻫﻴﺌﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ )‪،(AAOIFI‬‬ ‫ﺗﺄﺳﺴﺖ ﻋﺎﻡ ‪١٩٩٠‬ﻡ‪ ،‬ﻭﻣﻘﺮﻫﺎ ﻣﻤﻠﻜﺔ ﺍﻟﺒﺤﺮﻳﻦ ﻭﺗﻌﺪ ﻣﻨﻈﻤﺔ ﻏﻴﺮ ﺭﺑﺤﻴﺔ‪ ،‬ﺗﻌﻨﻰ‬ ‫ﺑﺘﻄﻮﻳﺮ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻷﺧﻼﻗﻴﺎﺕ ﻭﺍﻟﻀﻮﺍﺑﻂ ﻭﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺸﺮﻋﻴﺔ‬ ‫ﻟﻠﺼﻨﺎﻋﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻭﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‪ .‬ﻭﻗﺪ ﺃﻋﻠﻨﺖ ﺣﺪﻳﺜﺎ ﻋﻦ ﺍﻧﺘﻬﺎﺋﻬﺎ ﻣﻦ ﺇﻋﺪﺍﺩ‬ ‫ﺎﺭﺍ‬ ‫ﺳﺒﻌﺔ ﻣﻌﺎﻳﻴﺮ ﺷﺮﻋﻴﺔ ﺟﺪﻳﺪﺓ‪ ،‬ﺗﻀﺎﻑ ﻟﻤﺎ ﺗﻢ ﺍﻹﻋﻼﻥ ﻋﻨﻪ ﻣﺴﺒﻘًﺎ ﺍﻟـ )‪ (٤١‬ﻣﻌﻴ ً‬ ‫ﻣﻌﻴﺎﺭﺍ ﻣﺤﺎﺳﺒﻴﺎ‪ .‬ﺇﻻّ ّ‬ ‫ﺃﻥ ﺍﻟﻬﻴﺌﺔ ﻟﻢ ﺗﺼﺪﺭ ﻟﻐﺎﻳﺔ ﺍﻵﻥ ﺩﻟﻴﻼ ﻟﻠﺠﻮﺩﺓ‬ ‫ﺷﺮﻋﻴًﺎ ﻭ)‪(٤٠‬‬ ‫ً‬ ‫ﻳﺸﺘﻤﻞ ﻋﻠﻰ ﻣﻌﺎﻳﻴﺮ ﻭﻣﺆﺷﺮﺍﺕ ﺃﺩﺍء ﻭﻣﻤﺎﺭﺳﺎﺕ ﺟﻴﺪﺓ ﺗﻔﻴﺪ ﻣﻨﻪ ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ‪.‬‬ ‫‪١٦٢‬‬ ‫ﻋﺪﻧﺎﻥ ﻋﺒﺪﷲ ﻣﺤﻤﺪ ﻋﻮﻳﻀﺔ‬ ‫ ﺩﺭﺍﺳﺔ )ﻋﺒﺪﺍﻟﺴﺘﺎﺭ ﺃﺑﻮ ﻏﺪﺓ‪ ،‬ﻭﻣﺤﻤﺪ ﻋﻠﻲ ﺍﻟﻘﺮﻱ( "ﺗﺼﻨﻴﻒ ﺍﻟﻤﺼﺎﺭﻑ‬‫ﺍﻹﺳﻼﻣﻴﺔ ﻭﻣﻌﺎﻳﻴﺮ ﺍﻟﺠﻮﺩﺓ ﺍﻟﺸﺎﻣﻠﺔ" ﺑﺤﺜﺎﻥ ﻣﻘﺪﻣﺎﻥ ﻟﻠﻤﺆﺗﻤﺮ ﺍﻟﺮﺍﺑﻊ ﻟﻠﻬﻴﺌﺎﺕ‬ ‫ﺍﻟﺸﺮﻋﻴﺔ‪٢٠٠٤‬ﻡ‪ ،‬ﺍﻫﺘﻤﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺑﺎﻟﺘﺼﻨﻴﻒ ﺍﻟﺸﺮﻋﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫ﻭﺍﻟﻤﺘﻌﻠﻖ ﺑﺎﻻﻧﻀﺒﺎﻁ ﺍﻟﺸﺮﻋﻲ ﻟﻠﻤﺆﺳﺴﺔ ﻭﻣﺨﺮﺟﺎﺗﻬﺎ‪ ،‬ﻭﻗﺪ ﻭﺿﻌﺖ ﻣﺠﻤﻮﻋﺔ ﻣﻦ‬ ‫ﺍﻟﻤﺆﺷﺮﺍﺕ ﺗﺘﻌﻠﻖ ﺑﺠﺎﻧﺐ ﺍﻻﻟﺘﺰﺍﻡ ﺍﻟﺸﺮﻋﻲ‪ ،‬ﻭﺍﻗﺘﺼﺮﺕ ﻋﻠﻰ ﻫﺬﺍ ﺍﻟﺠﺎﻧﺐ ﻓﻘﻂ‪.‬‬ ‫ ﺩﺭﺍﺳﺔ )‪ (Donsyah Yudistira, 2004‬ﺑﻌﻨﻮﺍﻥ‪" :‬ﻛﻔﺎءﺓ ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ‬‫ﺩﺭﺍﺳﺔ ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺛﻤﺎﻧﻴﺔ ﻋﺸﺮ ﺑﻨ ًﻜﺎ"‪ .‬ﺣﻴﺚ ﻧﺎﻗﺸﺖ ﺍﻟﺪﺭﺍﺳﺔ ﻋﺪﻡ ﺗﻮﻓﺮ ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ‬ ‫ﻋﺮﻳﻀﺔ ﺗﻤﻜﻦ ﺍﻟﺒﺎﺣﺜﻴﻦ ﻣﻦ ﻗﻴﺎﺱ ﻛﻔﺎءﺗﻬﺎ‪ ،‬ﻭﺍﻓﺘﻘﺎﺭﻫﺎ ﺇﻟﻰ ﻣﻌﺎﻳﻴﺮ ﻟﻘﻴﺎﺱ ﻛﻔﺎءﺓ ﺍﻟﺒﻨﻮﻙ‬ ‫ﺍﻹﺳﻼﻣﻴﺔ‪ .‬ﻭﻁﺮﺣﺖ ﺗﺴﺎﺅﻻﺕ ﺗﺘﻌﻠﻖ ﺑﻤﺎﻫﻴﺔ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﻘﺘﺮﺣﺔ ﻟﻘﻴﺎﺱ ﻛﻔﺎءﺗﻬﺎ؟ ﺛ ﱠﻢ‬ ‫ﻗﺪﻣﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻗﺘﺮﺍﺣﺎﺕ ﻟﻤﻮﺍﺟﻬﺔ ﺗﺤﺪﻳﺎﺕ ﺍﻟﻌﻮﻟﻤﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﻋﻨﺼﺮﻱ‪ :‬ﺍﻟﺤﺠﻢ‬ ‫ﻭﺍﻻﻧﺪﻣﺎﺝ‪ .‬ﺇﻻ ﺃﻥ ﺍﻟﺪﺭﺍﺳﺔ ﻟﻢ ﺗﺨﺮﺝ ﻟﻨﺎ ﺩﻟﻴﻼ ﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺠﻮﺩﺓ‪.‬‬ ‫ ﺩﺭﺍﺳﺔ )ﻣﻨﺬﺭ ﻗﺤﻒ ‪٢٠٠٢‬ﻡ( ﺑﻌﻨﻮﺍﻥ‪" :‬ﻋﻮﺍﻣﻞ ﻧﺠﺎﺡ ﺍﻟﻤﺼﺎﺭﻑ‬‫ﺍﻹﺳﻼﻣﻴﺔ"‬ ‫ﺗﻨﺎﻭﻝ ﺍﻟﺒﺎﺣﺚ ﻋﺪﺓ ﻗﻀﺎﻳﺎ ﺗﺘﻌﻠﻖ ﺑﺎﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﻤﺤﺪﺩﺓ ﻟﻨﺠﺎﺡ ﺍﻟﻤﺼﺎﺭﻑ‬ ‫ﺍﻹﺳﻼﻣﻴﺔ‪ .‬ﻭﺃﺧﺬ ﻋﻴﻨﺔ ﺩﺭﺍﺳﺘﻪ ﻣﻦ ﺳﺒﻌﺔ ﻣﺼﺎﺭﻑ ﺇﺳﻼﻣﻴﺔ‪ ،‬ﻓﻲ ﺃﺭﺑﻊ ﺳﻨﻮﺍﺕ‪ ،‬ﻣﻦ‬ ‫ﻋﺎﻡ ‪٢٠٠١-١٩٩٨‬ﻡ‪ ،‬ﻭﺗﻮﺻﻞ ﺇﻟﻰ ﻣﺆﺷﺮﺍﺕ ﻛﻤﻴﺔ ﻟﻠﻨﺠﺎﺡ ﺗﻤﺜﻠﺖ ﺑﺎﻟﻤﺆﺷﺮﺍﺕ‬ ‫ﺍﻷﺳﺎﺳﻴﺔ ﺍﻟﺘﻲ ﺗﺘﻌﻠﻖ ﺑﺮﺑﺤﻴﺔ ﺍﻟﺒﻨﻚ ﺍﻹﺳﻼﻣﻲ‪ ،‬ﻭﺗﻮﺻﻞ ﺍﻟﺒﺎﺣﺚ ﺇﻟﻰ ﻋﺪﺓ ﻧﺘﺎﺋﺞ‬ ‫ﻭﺃﻭﺻﻰ ﺑﻌﺪﺓ ﺗﻮﺻﻴﺎﺕ ﻓﻲ ﻧﻬﺎﻳﺔ ﺑﺤﺜﻪ‪ ،‬ﺩﻭﻥ ﺍﻟﺨﺮﻭﺝ ﺑﺪﻟﻴﻞ ﻟﻠﺠﻮﺩﺓ‪.‬‬ ‫ ﺭﺳﺎﻟﺔ ﺩﻛﺘﻮﺭﺍﻩ ﻏﻴﺮ ﻣﻨﺸﻮﺭﺓ ﻟﻠﺪﻛﺘﻮﺭ ﺇﺑﺮﺍﻫﻴﻢ ﻋﺒﺎﺩﺓ ‪٢٠٠٨‬ﻡ )ﻣﻌﺎﻳﻴﺮ‬‫ﻧﺠﺎﺡ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ(‪ .‬ﺣﻴﺚ ﺳﺎﺭﺕ ﺍﻟﺪﺭﺍﺳﺔ ﻋﻠﻰ ﻏﺮﺍﺭ ﺩﺭﺍﺳﺔ ﻗﺤﻒ‪ ،‬ﺇﻻّ‬ ‫ﺃﻧّﻬﺎ ﺍﺳﺘﺨﺪﻣﺖ ﻣﻔﺎﻫﻴﻢ ﺇﺿﺎﻓﻴﺔ ﻟﻠﺠﻮﺩﺓ‪ ،‬ﻭﺍﺧﺘﺎﺭ ﺍﻟﺒﺎﺣﺚ ﻋﻴﻨﺔ ﻣﺨﺘﻠﻔﺔ ﻣﻦ ﺍﻟﺒﻨﻮﻙ‬ ‫ﺍﻹﺳﻼﻣﻴﺔ ﻟﻤﺤﺎﻛﻤﺘﻬﺎ ﻭﻓﻘًﺎ ﻟﻤﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء ﺍﻟﺘﻲ ﺍﺳﺘﺨﺪﻣﻬﺎ ﻗﺤﻒ ﻓﻲ ﺩﺭﺍﺳﺘﻪ‪ ،‬ﻭﻟﻢ‬ ‫ﻳﻜﻦ ﻣﻦ ﻣﻘﺼﻮﺩ ﺍﻟﺒﺎﺣﺚ ﺍﻟﺨﺮﻭﺝ ﺑﺪﻟﻴﻞ ﻟﻠﺠﻮﺩﺓ‪.‬‬ ‫ ﺩﺭﺍﺳﺔ )ﻋﺒﺪﺍﻟﺤﻤﻴﺪ ﺍﻟﺒﺸﻴﺮ‪٢٠٠٠ ،‬ﻡ( ﺑﻌﻨﻮﺍﻥ‪ :‬ﻛﻔﺎءﺓ ﺃﺩﺍء ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ‬‫ﻓﻲ ﺍﻟﺸﺮﻕ ﺍﻷﻭﺳﻂ"‪ .‬ﺗﻨﺎﻭﻟﺖ ﺍﻟﺪﺭﺍﺳﺔ ﻛﻔﺎءﺓ ﺃﺩﺍء ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ ﻓﻲ ﺍﻟﺸﺮﻕ‬ ‫ﺍﻷﻭﺳﻂ ﻣﻦ ﻋﺎﻡ ‪١٩٩٨-١٩٩٣‬ﻡ‪ .‬ﻭﺗﺨﺘﺒﺮ ﺍﻟﺪﺭﺍﺳﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻣﻘﺪﺍﺭ ﻣﺎ ﺗﺤﻘﻖ‬ ‫ﻣﻦ ﻫﺬﻩ ﺍﻟﺒﻨﻮﻙ ﻣﻦ ﻧﺎﺗﺞ ﺃﻭ ﺃﺭﺑﺎﺡ‪ ،‬ﻭﺫﻟﻚ ﺑﺎﺧﺘﻴﺎﺭ ﻣﺤﺪﺩﺍﺕ ﺗﻮﺿﺢ ﻣﻌﺎﻟﻢ ﻫﺬﺍ ﺍﻷﺩﺍء‪،‬‬ ‫ﻭﻳُ ْﻔﺘﺮﺽ ﺍﻟﺒﺎﺣﺚ ﻓﻲ ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ ﺃﻥ ﺗﺤﻘﻖ ﺍﻟﻜﻔﺎءﺓ ﺍﻟﻤﻄﻠﻮﺑﺔ‪ ،‬ﻭﻣﻦ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﺘﻲ‬ ‫ﺗﻮﺻﻞ ﻟﻬﺎ ﱠ‬ ‫ﺃﻥ ﺍﻟﺒﻨﻮﻙ ﺍﻟﺨﺎﺭﺟﻴﺔ ﺗﺤﻘﻖ ﺭﺑ ًﺤﺎ ﺃﻛﺜﺮ ﻣﻦ ﺍﻟﺒﻨﻮﻙ ﺍﻟﻤﺤﻠﻴﺔ ﻣﻊ ﺗﺴﺎﻭﻱ‬ ‫ﺍﻟﻈﺮﻭﻑ ﻭﺍﻟﻤﻌﻄﻴﺎﺕ‪ ،‬ﺇﻻ ﺃﻥ ﺍﻟﺪﺭﺍﺳﺔ ﻟﻢ ﺗﺘﻨﺎﻭﻝ ﻣﻌﺎﻳﻴﺮ ﺍﻟﺠﻮﺩﺓ ﻭﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‪.‬‬ ‫ ﺩﺭﺍﺳﺔ )ﻣﺤﻤﺪ ﻣﺤﻤﺪ ﺑﻠﺘﺎﺟﻲ‪١٩٩٧ ،‬ﻡ( ﺑﻌﻨﻮﺍﻥ‪ :‬ﻣﻌﺎﻳﻴﺮ ﺗﻘﻮﻳﻢ ﺃﺩﺍء‬‫ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﺩﺭﺍﺳﺔ ﻧﻈﺮﻳﺔ ﺗﻄﺒﻴﻘﻴﺔ"‪.‬‬ ‫ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫‪١٦٣‬‬ ‫ﻫﺪﻓﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﻟﻰ ﺇﻳﺠﺎﺩ ﻣﻌﺎﻳﻴﺮ ﻟﺘﻘﻮﻳﻢ ﺃﺩﺍء ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻟﻠﺘﻌﺮﻑ‬ ‫ﻋﻠﻰ ﻣﺪﻯ ﺗﺤﻘﻴﻖ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻷﻫﺪﺍﻓﻬﺎ ﺍﻟﺘﻲ ﺃُﻧﺸﺌﺖ ﻣﻦ ﺃﺟﻠﻬﺎ ﺧﻼﻝ ﻋﻘﺪﻳﻦ‬ ‫ﻣﻦ ﺍﻟﺰﻣﺎﻥ‪ ،‬ﻭﺫﻟﻚ ﻋﻦ ﻁﺮﻳﻖ ﺍﺳﺘﺨﺪﺍﻡ ﻧﻤﻮﺫﺝ ﻳﺤﺘﻮﻱ ﻋﻠﻰ ﻋﺪﺩ ﻣﻦ ﺍﻟﻤﻌﺎﻳﻴﺮ‬ ‫ﻭﺃﺩﻭﺍﺕ ﺍﻟﻘﻴﺎﺱ ﻭﺗﻄﺒﻴﻖ ﺫﻟﻚ ﻋﻠﻰ ﻋﻴﻨﺔ ﻣﻦ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﻭﻗﺪ ﺗﺒﻴﻦ ﻣﻦ‬ ‫ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﻤﻴﺪﺍﻧﻴﺔ ﺍﻟﺘﻲ ﻗﺎﻡ ﺑﻬﺎ ﺃﻧﻪ ﻻ ﺗﻮﺟﺪ ﺃﻳﺔ ﻣﻌﺎﻳﻴﺮ ﻣﺤﺎﺳﺒﻴﺔ ﻻﺳﺘﺨﺪﺍﻣﻬﺎ ﻓﻲ ﺗﻘﻮﻳﻢ‬ ‫ﺍﻷﺩﺍء ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻣﻤﺎ ﺣﺪﺍ ﺑﺎﻟﺒﻨﻚ ﺍﻹﺳﻼﻣﻲ ﻟﻠﺘﻨﻤﻴﺔ ﺇﻟﻰ ﺍﻟﺪﻋﻮﺓ ﻟﺘﻜﻮﻳﻦ‬ ‫ﻫﻴﺌﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﻹﻳﺠﺎﺩ ﻣﻌﺎﻳﻴﺮ ﺧﺎﺻﺔ‬ ‫ﺑﺎﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﻭﻗﺪ ﺻﺪﺭ ﻋﻦ ﻫﺬﻩ ﺍﻟﻬﻴﺌﺔ ﺃﻭﻝ ﻣﻌﻴﺎﺭ ﻭﻫﻮ ﻣﻌﻴﺎﺭ ﺍﻟﻌﺮﺽ‬ ‫ﻭﺍﻹﻓﺼﺎﺡ ﺍﻟﻌﺎﻡ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻓﻲ ﻋﺎﻡ ‪١٩٩٤‬ﻡ‪ .‬ﻭﻗﺪ ﻗﺴﻢ ﺍﻟﺒﺎﺣﺚ ‪ -‬ﻟﻐﺎﻳﺔ‬ ‫ﺍﻟﺪﺭﺍﺳﺔ ‪ -‬ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﺇﻟﻰ ﻣﺴﺘﻮﻳﺎﺕ ﺣﺴﺐ ﺃﺩﺍﺋﻬﺎ ﻭﺧﺮﺟﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺑﻌﺪﺓ‬ ‫ﻧﺘﺎﺋﺞ ﻭﺗﻮﺻﻴﺎﺕ‪.‬‬ ‫ ﺩﺭﺍﺳﺔ ﺍﻟﻤﻌﻬﺪ ﺍﻟﻌﺎﻟﻤﻲ ﻟﻠﻔﻜﺮ ﺍﻹﺳﻼﻣﻲ‪ ،‬ﺑﻌﻨﻮﺍﻥ‪" :‬ﻣﻮﺳﻮﻋﺔ ﺗﻘﻮﻳﻢ ﺃﺩﺍء‬‫ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ" ﺇﻋﺪﺍﺩ ﻟﺠﻨﺔ ﻣﻦ ﺍﻷﺳﺎﺗﺬﺓ ﺍﻟﺨﺒﺮﺍء ﺍﻻﻗﺘﺼﺎﺩﻳﻴﻦ ﻭﺍﻟﺸﺮﻋﻴﻴﻦ‬ ‫ﻭﺍﻟﻤﺼﺮﻓﻴﻴﻦ" ﺍﻟﻘﺎﻫﺮﺓ‪١٩٩٦ ،‬ﻡ‪ .‬ﻧﺎﻗﺸﺖ ﺍﻟﺪﺭﺍﺳﺔ ﻣﺸﻜﻼﺕ ﺃﺩﺍء ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ‪،‬‬ ‫ﻭﺁﻟﻴﺎﺕ ﺗﻘﻮﻳﻤﻬﺎ ﻣﻦ ﺧﻼﻝ ﻣﺠﻤﻮﻋﺔ ﻣﻦ ﺍﻷﻭﺭﺍﻕ ﺗﺘﻜﻮﻥ ﻣﻦ ﺳﺘﺔ ﺃﺟﺰﺍء‪ .‬ﺗﺒﺤﺚ ﻫﺬﻩ‬ ‫ﺍﻟﻤﻮﺳﻮﻋﺔ ﻓﻲ ﻧﻘﺪ ﺃﺩﺍء ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻭﺗﻘﻮﻳﻤﻪ‪ ،‬ﻭﻗﺪ ﺗﻢ ﺗﻄﺒﻴﻘﻬﺎ ﻋﻠﻰ ﻋﺪﺩ ﻣﻦ‬ ‫ﺍﻟﺪﻭﻝ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﻭﺗﻌﺪ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺇﺟﺮﺍﺋﻴﺔ ﺗﻘﻮﻳﻤﻴﺔ ﻟﻌﺪﺩ ﻣﻦ ﺍﻟﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﻭﻟﻢ ﺗﺘﻄﺮﻕ ﻟﻠﻤﻌﺎﻳﻴﺮ ﻣﻘﺘﺼﺮﺓ ﻋﻠﻰ ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‪ ،‬ﻓﻀﻼً ﻋﻦ ﺧﺮﻭﺟﻬﺎ‬ ‫ﺑﺪﻟﻴﻞ ﻟﻠﺠﻮﺩﺓ‪.‬‬ ‫ﻣﻤﺎ ﺳﺒﻖ ﻳﺘﺒﻴﻦ ﻣﺪﻯ ﺍﻟﺤﺎﺟﺔ ﻟﺪﻟﻴﻞ ﻣﻨﺸﻮﺩ ﻟﻠﺠﻮﺩﺓ‪ ،‬ﻳﺤﺘﻮﻱ ﺍﻟﻤﻌﺎﻳﻴﺮ ﻭﻣﺆﺷﺮﺍﺕ‬ ‫ﺍﻷﺩﺍء‪ ،‬ﻭﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﺠﻴﺪﺓ ﺍﻟﺘﻲ ﺗﺤﻘﻖ ﺗﻠﻚ ﺍﻟﻤﻌﺎﻳﻴﺮ‪.‬‬ ‫ ﺩﺭﺍﺳﺔ )ﻏﺴﺎﻥ ﻗﻠﻌﺎﻭﻱ‪١٩٩٨ ،‬ﻡ(‪ ،‬ﺑﻌﻨﻮﺍﻥ "ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬‫ﺿﺮﻭﺭﺓ ﻋﺼﺮﻳﺔ ﻟﻤﺎﺫﺍ؟ ﻭﻛﻴﻒ؟" ‪ -‬ﺩﺍﺭ ﺍﻟﻤﻜﺘﺒﻲ‪ .‬ﺗﻨﺎﻭﻝ ﺍﻟﻤﺆﻟﻒ ﻓﻲ ﻫﺬﺍ ﺍﻟﻜﺘﺎﺏ‬ ‫ﺍﻟﻤﺴﻮﻏﺎﺕ ﺍﻟﺪﻳﻨﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﻭﻣﺎ ﻳﻤﻜﻦ ﺃﻥ ﻳﻘﺪﻣﻪ ﺍﻟﻔﻜﺮ‬ ‫ﺍﻟﻤﺼﺮﻓﻲ ﺍﻹﺳﻼﻣﻲ ﻹﺻﻼﺡ ﺍﻟﺨﻠﻞ ﺍﻟﻨﻘﺪﻱ ﺍﻟﻤﻌﺎﺻﺮ‪ ،‬ﺛﻢ ﻭﺿﻊ ﺗﺼﻮﺭﺍ ﻷﺳﻠﻮﺏ‬ ‫ﺃﺩﺍء ﺍﻟﻨﺸﺎﻁ ﻓﻲ ﺍﻗﺘﺼﺎﺩ ﺇﺳﻼﻣﻲ ﻣﻔﺘﺮﺽ‪ ،‬ﻭﻋﺮﺽ ﺃﺩﺍء ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻓﻲ‬ ‫ﺛﻢ ﺗﻨﺎﻭﻝ ﻣﻔﺎﻫﻴﻢ ﺗﻘﻮﻳﻢ ﺍﻷﺩﺍء ﻭﻣﺆﺷﺮﺍﺗﻪ‪ ،‬ﺇﻻ ﺃﻧﻪ ﻟﻢ‬ ‫ﺍﻟﻤﻤﺎﺭﺳﺔ ﻋﻠﻰ ﺍﻟﻨﺤﻮ ﺍﻟﻘﺎﺋﻢ ﻓﻌﻼ‪َ ،‬‬ ‫ﻳﻀﻊ ﻣﻌﺎﻳﻴﺮﺍ ﻟﻸﺩﺍء ﻭﻣﺆﺷﺮﺍﺕ ﺗﻌﻜﺲ ﻣﺪﻯ ﺗﺤﻘﻖ ﺗﻠﻚ ﺍﻟﻤﻌﺎﻳﻴﺮ‪.‬‬ ‫‪ .٨‬ﺧﻄﺔ ﺍﻟﺪﺭﺍﺳﺔ‬ ‫ﺍﻟﻤﻘﺪﻣﺔ‪ :‬ﻭﺗﺘﻀﻤﻦ ﺍﻹﻁﺎﺭ ﺍﻟﻌﺎﻡ ﻟﻠﺪﺭﺍﺳﺔ ﻭﻳﺸﻤﻞ‪.‬‬ ‫‪ -‬ﺍﻟﺘﻤﻬﻴﺪ ﻭﺃﻫﻤﻴﺔ ﺍﻟﻤﻮﺿﻮﻉ‪.‬‬ ‫‪١٦٤‬‬ ‫ﻋﺪﻧﺎﻥ ﻋﺒﺪﷲ ﻣﺤﻤﺪ ﻋﻮﻳﻀﺔ‬ ‫ ﺃﻫﺪﺍﻑ ﺍﻟﺪﺭﺍﺳﺔ‪.‬‬‫ ﺃﺳﺒﺎﺏ ﺍﺧﺘﻴﺎﺭ ﺍﻟﻤﻮﺿﻮﻉ‪.‬‬‫ ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ‪.‬‬‫ ﻣﺸﻜﻠﺔ ﺍﻟﺪﺭﺍﺳﺔ‪.‬‬‫ ﻣﻨﻬﺠﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ‪.‬‬‫ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ‪.‬‬‫ ﺧﻄﺔ ﺍﻟﺪﺭﺍﺳﺔ‪.‬‬‫‪ .٩‬ﺍﻟﻤﻔﺎﻫﻴﻢ ﺍﻟﻔﻨﻴﺔ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ‬ ‫‪ :٩٫١‬ﺿﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ‪.‬‬ ‫‪ :٩٫٢‬ﺍﻟﻤﻌﻴﺎﺭ‪.‬‬ ‫‪ :٩٫٣‬ﻣﺆﺷﺮ ﺍﻷﺩﺍء‪.‬‬ ‫‪ ٩٫٤‬ﺍﻟﻤﻤﺎﺭﺳﺔ ﺍﻟﺠﻴﺪﺓ‪.‬‬ ‫‪ ٩٫١‬ﺿﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ‪ :‬ﻫﻮ ﻣﻨﺤﻰ ﻧﻈﺎﻣﻲ ﻳﺴﻌﻰ ﻟﻠﺘﺄﻛﺪ ﻣﻦ ّ‬ ‫ﺃﻥ ﺃﺩﺍء ﺍﻟﻤﺼﺎﺭﻑ‬ ‫ﺍﻹﺳﻼﻣﻴﺔ ﻣﻨﻄﻠﻖ ﻣﻦ ﺧﻄﺔ ﻣﺤﺪﺩﺓ ﻭﻣﻌﻠﻨﺔ‪ ،‬ﻳﺮﺍﺟﻊ ﻫﺬﺍ ﺍﻷﺩﺍء ﻭﻳﺤﺴﻦ ﺑﺎﻧﺘﻈﺎﻡ ﻣﻦ‬ ‫ﻗﺒﻞ ﺍﻟﻌﺎﻣﻠﻴﻦ ﺑﺄﺳﻠﻮﺏ ﺗﺸﺎﺭﻛﻲ‪ ،‬ﻣﻦ ﺃﺟﻞ ﺇﻧﺠﺎﺯ ﺃﻫﺪﺍﻑ ﺫﺍﺕ ﻗﻴﻤﺔ ﻋﺎﻟﻴﺔ‪ .‬ﻭﻫﻨﺎﻙ ﻣﻦ‬ ‫ﻳﻌﺘﻘﺪ ﺃﻥ ﻧﻈﺎﻡ ﺍﻟﺠﻮﺩﺓ ﻳﺴﺘﺨﺪﻡ ﻣﻦ ﺃﺟﻞ "ﺗﺼﻮﻳﺐ ﺍﻟﺨﻠﻞ"‪ ،‬ﻓﻴﻤﺎ ﻳﺮﻯ ﺁﺧﺮﻭﻥ ﺃﻧّﻪ‬ ‫ﻧﻈﺎﻡ "ﻟﻤﻨﻊ ﺍﻟﺨﻠﻞ" )ﺍﻟﻴﻮﻧﺴﻜﻮ‪٢٠٠٨ ،‬ﻡ‪.(٢ :‬‬ ‫ﻓﺈﻥ ﺍﻟﺠﻮﺩﺓ ﺍﻟﻤﻨﺸﻮﺩﺓ ﺑﺤﺪ ﺫﺍﺗﻬﺎ ﻫﺪﻑ ﻭﻣﻨﻬﺞ ﻋﻤﻞ؛ ﻓﺎﻟﺠﻮﺩﺓ ﻫﺪﻑ ّ‬ ‫ﻭﻋﻠﻴﻪ ّ‬ ‫ﻷﻥ‬ ‫ﺗﺤﻘﻴﻖ ﺍﻟﻔﻌﺎﻟﻴﺔ ﻓﻲ ﺍﻷﺩﺍء ﺍﻟﻤﺼﺮﻓﻲ ﺍﻹﺳﻼﻣﻲ ﻳﺴﺘﻠﺰﻡ ﺑﺎﻟﻀﺮﻭﺭﺓ ﺃﻥ ﺗﺴﺘﺠﻴﺐ‬ ‫ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻻﺣﺘﻴﺎﺟﺎﺕ ﺟﻤﻬﻮﺭﻫﺎ‪ ،‬ﻭﺗﻮﻗﻌﺎﺗﻬﻢ‪ .‬ﻭﺍﻟﺠﻮﺩﺓ ﻣﻨﻬﺞ ﺭﺑﺎﻧﻲ ﺩﻋﺎ‬ ‫ﻟﻪ ﺍﻟﻘﺮﺁﻥ ﺍﻟﻜﺮﻳﻢ‪ .‬ٱﱡٱ ‪ ฀ ฀ ฀‬ﲰ ‪ ฀ .... ฀฀ ฀ ฀‬ﱠ )ﺍﻟﺘﻮﺑﺔ‪ ،(١٠٥ :‬ﻭﻗﺎﻝ‬ ‫ﺗﻌﺎﻟﻰ ﱡٱ ‪ ฀ ฀‬ﱭ ﱮ ﱯ ﱰ ‪ ฀ .....฀ ฀‬ﱠ )ﺍﻟﻨﺤﻞ‪ .(٩٠ :‬ﻭﻣﻦ ﺍﻟﺴﻨﺔ‬ ‫ﺍﻟﻤﻄﻬﺮﺓ‪ :‬ﻣﻦ ﺭﻭﺍﻳﺔ ﺷﺪﺍﺩ ﺑﻦ ﺃﻭﺱ "ﺇﻥ ﷲ ﻛﺘﺐ ﺍﻹﺣﺴﺎﻥ ﻋﻠﻰ ﻛﻞ ﺷﻲء‪)" ...‬ﺭﻭﺍﻩ‬ ‫ﻣﺴﻠﻢ()‪ ،(١‬ﻓﺎﻟﺠﻮﺩﺓ ﻣﻨﻬﺞ ﻷﻧﻬﺎ ﻁﺮﻳﻘﺔ ﻣﻨﻈﻤﺔ ﺗﺮﻓﻊ ﻣﻦ ﻣﺴﺘﻮﻯ ﻣﺸﺎﺭﻛﺔ ﺍﻟﻌﺎﻣﻠﻴﻦ ﻓﻲ‬ ‫ﺍﻟﺘﺨﻄﻴﻂ ﻟﻠﻌﻤﻞ ﻭﺗﻨﻔﻴﺬﻩ ﻭﻣﺮﺍﺟﻌﺘﻪ ﻭﺗﺤﺴﻴﻨﻪ ﻭﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﻤﻨﺎﺳﺒﺔ‪.‬‬ ‫ﻭﻟﺒﺮﺍﻣﺞ ﺍﻟﺠﻮﺩﺓ ﺃﺷﻜﺎﻝ ﻣﺘﻌﺪﺩﺓ ﺃﺷﻬﺮﻫﺎ ﺗﻠﻚ ﺍﻟﻤﻌﺘﻤﺪﺓ ﻋﻠﻰ ﻣﻌﺎﻳﻴﺮ ﻳﺠﺮﻱ‬ ‫ﺍﻻﻟﺘﺰﺍﻡ ﺑﻬﺎ ﻟﺘﺤﻘﻴﻖ ﺍﻟﻬﺪﻑ‪ ،‬ﻣﻦ ﺫﻟﻚ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺘﻲ ﻁﻮﺭﺗﻬﺎ ﺍﻟﻤﻨﻈﻤﺔ ﺍﻟﻌﺎﻟﻤﻴﺔ‬ ‫ﻟﻠﻤﻘﺎﻳﻴﺲ ))‪ (International Organization for Standardization (ISO‬ﻭﺧﻼﺻﺔ‬ ‫)‪ (١‬ﻣﺴﻠﻢ ﺑﻦ ﺍﻟﺤﺠﺎﺝ‪ :‬ﺻﺤﻴﺢ ﻣﺴﻠﻢ‪ ،‬ﻛﺘﺎﺏ ﺍﻟﺼﻴﺪ ﺍﻟﺬﺑﺎﺋﺢ ﻭﻣﺎ ﻳﺆﻛﻞ ﻣﻦ ﺍﻟﺤﻴﻮﺍﻥ‪ ،‬ﺑﺎﺏ ﺍﻷﻣﺮ‬ ‫ﺑﺈﺣﺴﺎﻥ ﺍﻟﺬﺑﺢ ﻭﺍﻟﻘﺘﻞ ﻭﺗﺤﺪﻳﺪ ﺍﻟﺸﻔﺮﺓ‪ ،‬ﺣﺪﻳﺚ ﺭﻗﻢ ‪.١٩٥٥‬‬ ‫ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫‪١٦٥‬‬ ‫ﺍﻟﻘﻮﻝ ﺇﻥ ﺿﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ ﻫﻮ ﻣﻨﺤﻰ ﻧﻈﺎﻣﻲ ﻳﻘﻮﻡ ﻋﻠﻰ ﺑﻨﺎء ﺍﻟﺠﻮﺩﺓ ﻓﻲ ﻣﻜﻮﻧﺎﺕ ﺍﻟﻨﻈﺎﻡ‬ ‫ﻧﻔﺴﻪ؛ ﺃﻱ ﻣﺪﺧﻼﺗﻪ ﻭﻋﻤﻠﻴﺎﺗﻪ ﻭﻣﺨﺮﺟﺎﺗﻪ‪ ،‬ﻟﻜﻲ ﻳﻀﻤﻦ ّ‬ ‫ﺃﻥ ﺍﻟﻤﻮﺍﺭﺩ ﺗﻮﺟﻪ ﻭﻓﻖ ﺍﻟﺨﻄﻂ‬ ‫ﻭﺍﻟﻤﻌﺎﻳﻴﺮ ﻭﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻔﻖ ﻋﻠﻴﻬﺎ‪ ،‬ﺑﻬﺪﻑ ﺗﺤﻘﻴﻖ ﺍﻟﻤﺰﻳﺪ ﻣﻦ ﺍﻟﺘﺤﺴﻴﻦ ﺑﺼﻮﺭﺓ‬ ‫ﻣﺴﺘﻤﺮﺓ‪ ،‬ﻹﻧﺠﺎﺯ ﺃﻫﺪﺍﻑ ﺫﺍﺕ ﻗﻴﻤﺔ ﻋﻠﻴﺎ ﻟﻸﻓﺮﺍﺩ ﻭﻟﻠﻤﺆﺳﺴﺔ‪.‬‬ ‫‪ ٩٫٢‬ﺍﻟﻤﻌﻴﺎﺭ )‪ :(Standard‬ﻫﻮ ﻣﺴﺘﻮﻯ ﻣﺤﺪﺩ ﻭﻣﺘﻔﻖ ﻋﻠﻴﻪ ﻣﻦ ﺍﻟﺠﻤﻴﻊ ﻟﺠﻮﺩﺓ‬ ‫ﺍﻷﺩﺍء ﺍﻟﻤﺼﺮﻓﻲ‪ ،‬ﺃﻭ ﻫﻮ ﺑﻤﺜﺎﺑﺔ ﻫﺪﻑ ﻛﺒﻴﺮ ﺗﺴﻌﻰ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﻟﺘﺤﻘﻴﻘﻪ‪،‬‬ ‫ﻭﻣﺠﻤﻮﻋﺔ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺗﻤﺜﻞ ﺍﻟﻬﺪﻑ ﺍﻟﻌﺎﻡ ﺍﻟﻜﺒﻴﺮ ﺍﻟﺬﻱ ﺗﻨﺸﺪﻩ ﺍﻟﻤﺆﺳﺴﺔ‪ .‬ﻭﻟﺬﻟﻚ ّ‬ ‫ﻓﺈﻥ ﻣﻌﺮﻓﺔ‬ ‫ﻣﺪﻯ ﺗﻄﺒﻴﻖ ﺍﻟﻤﻌﻴﺎﺭ ﺗﺴﺎﻋﺪ ﻋﻠﻰ ﺿﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ‪ ،‬ﻛﻤﺎ ّ‬ ‫ﺃﻥ ﻣﺮﺍﺟﻌﺔ ﺍﻟﻤﻌﻴﺎﺭ ﺗﺴﺎﻋﺪ ﻓﻲ‬ ‫ﺗﺤﺪﻳﺪ ﺧﻄﻂ ﺍﻟﺘﺤﺴﻴﻦ‪.‬‬ ‫‪ ٩٫٣‬ﻣﺆﺷﺮ ﺍﻷﺩﺍء‪ :‬ﻭﻳﻘﺼﺪ ﺑﻪ ﺗﻠﻚ ﺍﻟﻌﺒﺎﺭﺍﺕ ﺍﻟﺘﻲ ﺳﻮﻑ ﻳﺴﺘﺨﺪﻣﻬﺎ ﺍﻟﺒﺎﺣﺚ ﻓﻲ‬ ‫ﺗﻮﺻﻴﻒ ﺍﻟﻤﻌﻴﺎﺭ ﻭﺭﺳﻢ ﺣﺪﻭﺩﻩ ﺍﻟﻤﺮﻏﻮﺑﺔ ﻭﺗﻔﺎﺻﻴﻠﻪ ﺍﻟﺘﻲ ﺗﺴﺎﻋﺪ ﺍﻟﻌﺎﻣﻠﻴﻦ ﻓﻲ‬ ‫ﺍﻟﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ ﻋﻠﻰ ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﺗﺤﻘﻘﻪ‪ .‬ﻛﻤﺎ ﻣﻦ ﺷﺄﻥ ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء ﺃﻥ ﺗﺴﺎﻋﺪ‬ ‫ﺍﻟﻌﺎﻣﻠﻴﻦ ﻋﻠﻰ ﻣﻌﺮﻓﺔ ﻣﺎﺫﺍ ﻳﺘﻮﻗﻊ ﻣﻨﻬﻢ‪ ،‬ﻭﺗﺠﺪﺭ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻰ ّ‬ ‫ﺃﻥ ﺑﻌﺾ ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‬ ‫ﻛﻤﻲ ﻭﺑﻌﻀﻬﺎ ﻧﻮﻋﻲ‪ ،‬ﻟﻜﻨﻬﺎ ﺑﻨﻮﻋﻴﻬﺎ ﺗﺴﺎﻋﺪ ﻋﻠﻰ ﺍﻹﺟﺎﺑﺔ ﻋﻦ ﺍﻟﻤﻀﻤﻮﻥ ﺍﻟﺬﻱ ﻳﺘﻀﻤﻨﻪ‬ ‫ﺍﻟﻤﻌﻴﺎﺭ ﻭﻣﺪﻯ ﺗﺤﻘﻘﻪ‪ .‬ﻓﻬﻲ ﺍﻟﺴﻤﺎﺕ ﺍﻷﻛﺜﺮ ﺃﻫﻤﻴﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻟﻤﻌﻴﺎﺭ ﺍﻟﻤﻄﻠﻮﺏ‪.‬‬ ‫‪ ٩٫٤‬ﺍﻟﻤﻤﺎﺭﺳﺔ ﺍﻟﺠﻴﺪﺓ‪ :‬ﻭﻳﻘﺼﺪ ﺑﻬﺎ ﻓﻲ ﺳﻴﺎﻕ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﻮﺻﻒ ﺍﻟﺘﻔﺼﻴﻠﻲ‬ ‫ﺍﻟﺪﻗﻴﻖ ﻟﻤﺆﺷﺮ ﺍﻷﺩﺍء ﻭﻛﻴﻒ ﻳﺠﺐ ﺃﻥ ﻳﻜﻮﻥ‪ ،‬ﻭﻫﻨﺎ ﻟﻦ ﻳﻨﺎﻗﺶ ﺍﻟﺪﻟﻴﻞ ﺍﻟﻤﻨﺸﻮﺩ ﺟﻤﻴﻊ‬ ‫ﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻟﺠﻴﺪﺓ ﺇﺯﺍء ﻛﻞ ﻣﺆﺷﺮ ﺃﺩﺍء‪ ،‬ﺑﻞ ﺳﻴﻜﺘﻔﻲ ﺑﺈﺭﺷﺎﺩﺍﺕ ﺇﺟﻤﺎﻟﻴﺔ‪ ،‬ﻭﻳﺘﺮﻙ ﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﻤﺼﺮﻑ ﺍﻹﺳﻼﻣﻲ ﻭﺍﻟﻌﺎﻣﻠﻴﻦ ﺍﻟﺘﺤﺪﻳﺪ ﺍﻟﺘﻔﺼﻴﻠﻲ ﻟﻠﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﺠﻴﺪﺓ ﻓﻲ ﻛﻞ ﻣﺠﺎﻝ‪ .‬ﻭﻣﻦ‬ ‫ﺷﺄﻥ ﺗﺤﺪﻳﺪ ﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﺠﻴﺪﺓ ﺃﻥ ﺗﻮﺿﺢ ﻣﺎ ﻳﻠﻲ‪:‬‬ ‫‪ -١‬ﻛﻴﻒ ّ‬ ‫ﺃﻥ ﺍﻟﻌﺎﻣﻠﻴﻦ ﻓﻲ ﺳﻴﺎﻗﺎﺕ ﻣﺨﺘﻠﻔﺔ ﻳﺘﺮﺟﻤﻮﻥ ﺍﻟﺘﻮﻗﻌﺎﺕ ﺇﻟﻰ ﻣﻤﺎﺭﺳﺎﺕ ﺟﻴﺪﺓ‪.‬‬ ‫‪ -٢‬ﻁﺮﻳﻘﺔ ﻟﺸﺮﺡ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﺍﻟﻘﺎﺑﻞ ﻟﻠﺘﺤﻘﻴﻖ‪.‬‬ ‫‪ -٣‬ﺗﺴﺎﻋﺪ ﺍﻟﻌﺎﻣﻠﻴﻦ ﻋﻠﻰ ﺍﻟﺘﺸﺎﺭﻙ ﻓﻲ ﺃﻓﻜﺎﺭﻫﻢ ﻋﻦ ﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﺠﻴﺪﺓ‪.‬‬ ‫‪ -٤‬ﺗﺤﻔﺰ ﺍﻷﻣﺜﻠﺔ ﻟﻠﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﺠﻴﺪﺓ ﻋﻠﻰ ﺍﻟﺘﻮﺍﺻﻞ ﺍﻟﺘﻌﺎﻭﻧﻲ ﺑﻴﻦ ﺍﻟﻤﺼﺎﺭﻑ‬ ‫ﺍﻹﺳﻼﻣﻴﺔ‪.‬‬ ‫ّ‬ ‫ﻓﺈﻥ ﺿﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ ﻫﻮ ﻫﺪﻑ ﺗﺴﻌﻰ ﺇﻟﻴﻪ ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﻭﺧﻼﺻﺔ ﺍﻟﻘﻮﻝ‬ ‫ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﻭﻫﻮ ﻓﻲ ﺫﺍﺕ ﺍﻟﻮﻗﺖ ﻁﺮﻳﻘﺔ ﻣﻨﻈﻤﺔ ﻟﺘﻄﻮﻳﺮ ﺛﻘﺎﻓﺔ ﻣﺆﺳﺴﻴﺔ ﻗﺎﺋﻤﺔ ﻋﻠﻰ‬ ‫ﺗﺤﺴﻴﻦ ﺍﻟﺠﻮﺩﺓ ﺑﺸﻜﻞ ﻣﺘﻮﺍﺻﻞ‪.‬‬ ‫‪ .١٠‬ﻭﺛﻴﻘﺔ ﺩﻟﻴﻞ ﺍﻟﺠﻮﺩﺓ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‪ .‬ﻭﺗﺘﻀﻤﻦ ﻫﺬﻩ ﺍﻟﻮﺛﻴﻘﺔ ﺍﻟﻤﻜﻮﻧﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬ ‫‪١٦٦‬‬ ‫ﻋﺪﻧﺎﻥ ﻋﺒﺪﷲ ﻣﺤﻤﺪ ﻋﻮﻳﻀﺔ‬ ‫ﺩﻟﻴﻞ ﺍﻟﺠﻮﺩﺓ‪ :‬ﻭﻫﻮ ﺑﻤﺜﺎﺑﺔ ﻭﺛﻴﻘﺔ ﺗﺘﻀﻤﻦ ﻣﺠﺎﻻﺕ ﻭﺟﻮﺍﻧﺐ ﺍﻟﻌﻤﻞ ﺍﻟﻤﺼﺮﻓﻲ‪،‬‬ ‫ﻭﻣﻌﺎﻳﻴﺮ ﺍﻟﺠﻮﺩﺓ ﻭﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء ﺍﻟﻤﻘﺘﺮﺣﺔ ﻓﻲ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ‪ .‬ﻭﻗﺪ ﺳﺒﻖ ﺗﻮﺿﻴﺢ‬ ‫ﺍﻟﻤﻘﺼﻮﺩ ﺑﺎﻟﻤﻌﻴﺎﺭ‪ ،‬ﻭﻣﺆﺷﺮ ﺍﻷﺩﺍء‪ ،‬ﻭﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﺠﻴﺪﺓ ﻓﻲ ﺍﻟﻤﺒﺤﺚ ﺍﻟﺴﺎﺑﻖ‪ .‬ﻭﻓﻲ‬ ‫ﻫﺬﺍ ﺍﻟﻤﺒﺤﺚ ﻳﻀﺎﻑ ﺗﻮﺿﻴﺢ ﺍﻟﻤﻘﺼﻮﺩ ﺑﺎﻟﻤﺠﺎﻝ ﻭﺍﻟﺠﺎﻧﺐ‪ .‬ﺃﻣﺎ ﺍﻟﻤﺠﺎﻝ ﻓﻬﻮ ﻣﻜﻮﻥ‬ ‫ﺭﺋﻴﺲ ﻣﻦ ﻣﻜﻮﻧﺎﺕ ﺍﻟﻌﻤﻞ ﺍﻟﻤﺼﺮﻓﻲ ﺍﻹﺳﻼﻣﻲ ﻣﺜﻞ‪ :‬ﺷﺆﻭﻥ ﺍﻟﻌﺎﻣﻠﻴﻦ‪ ،‬ﻭﺍﻟﺨﺪﻣﺎﺕ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ‪ ،‬ﻭﺍﻟﺘﺴﻮﻳﻖ ﺍﻟﻤﺼﺮﻓﻲ‪ ....‬ﺃ ّﻣﺎ ﺍﻟﺠﺎﻧﺐ ﻓﻬﻮ ﻣﻜﻮﻥ ﻓﺮﻋﻲ ﻟﻠﻤﺠﺎﻝ؛ ﺑﻤﻌﻨﻰ‬ ‫ﺃﻥ ﺍﻟﻤﺠﺎﻝ ﻳﺼﻨﻒ ﺑﺪﻭﺭﻩ ﺇﻟﻰ ﻋﺪﺓ ﺟﻮﺍﻧﺐ ﻓﻤﺜﻼ ﻟﻮ ﺗﻨﺎﻭﻟﻨﺎ ﻣﺠﺎﻝ ﺷﺆﻭﻥ ﺍﻟﻌﺎﻣﻠﻴﻦ‬ ‫ﻟﻮﺟﺪﻧﺎ ﺃﻧّﻪ ﻳﻨﻘﺴﻢ ﺇﻟﻰ ﻋﺪﺓ ﺟﻮﺍﻧﺐ ﻣﺜﻞ ﺍﻟﺠﺎﻧﺐ ﺍﻟﻤﻌﺮﻓﻲ‪ ،‬ﺍﻟﺘﺪﺭﻳﺐ‪ ،‬ﻭﺍﻟﻤﻬﺎﺭﺍﺕ‬ ‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ... ،‬ﻭﻏﻴﺮ ﺫﻟﻚ‪.‬‬ ‫ﻭﻓﻴﻤﺎ ﻳﻠﻲ ﻋﺮﺽ ﻣﺠﺪﻭﻝ ﻟﻬﺬﺍ ﺍﻟﺪﻟﻴﻞ ﺍﻟﻤﻨﺸﻮﺩ‪ ،‬ﻭﻟﻌﻞ ﻫﺬﺍ ﺍﻟﺘﺼﻮﺭ ﺍﻷﻭﻝ ﻣﻦ‬ ‫ﻧﻮﻋﻪ ﻓﻲ ﺍﻟﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‪ .‬ﻭﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻟﻴﺴﺖ ﻣﻄﺎﻟﺒﺔ‬ ‫ﺑﺎﻟﻌﻤﻞ ﻋﻠﻰ ﺟﻤﻴﻊ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺩﻓﻌﺔ ﻭﺍﺣﺪﺓ‪ ،‬ﺑﻞ ﺇﻧﻬﺎ ﻣﺪﻋﻮﺓ ﻟﻤﺮﺍﺟﻌﺔ ﺧﻄﻄﻬﺎ ﺍﻟﺴﺎﺑﻘﺔ‬ ‫ﻭﻣﻤﺎﺭﺳﺎﺗﻬﺎ ﺛ ّﻢ ﻣﺤﺎﻛﻤﺘﻬﺎ ﺇﻟﻰ ﺍﻟﺪﻟﻴﻞ‪.‬‬ ‫ﻭﻳﻌﻜﺲ ﻫﺬﺍ ﺍﻟﺪﻟﻴﻞ ﺍﻻﺗﺠﺎﻫﺎﺕ ﺍﻟﺘﻄﻮﻳﺮﻳﺔ ﺍﻷﺣﺪﺙ ﻓﻲ ﺗﺤﺴﻴﻦ ﺍﻟﻌﻤﻞ ﺍﻟﻤﺼﺮﻓﻲ‬ ‫ﺍﻹﺳﻼﻣﻲ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ‪ :‬ﺇﺫ ﻳﺸﻤﻞ ﺍﻟﺪﻟﻴﻞ ﻣﺠﺎﻻﺕ‪ ،‬ﻭﺟﻮﺍﻧﺐ‪ ،‬ﻭﻣﻌﺎﻳﻴﺮ‪،‬‬ ‫ﺳﺎ ﻟﻘﻴﺎﺱ ﻭﺗﻘﻮﻳﻢ ﺍﻷﺩﺍء‪ .‬ﻟﻘﺪ ﺗﻢ ﺗﺼﻤﻴﻢ ﻫﺬﺍ‬ ‫ﻭﻣﺆﺷﺮﺍﺕ ﺃﺩﺍء؛ ﻟﺘﺸﻜﻞ ﻓﻲ ﻣﺠﻤﻮﻋﻬﺎ ﺃﺳﺎ ً‬ ‫ﺍﻟﺪﻟﻴﻞ ﻛﻤﺒﺎﺩﺭﺓ ﺃﻭﻟﻰ ﻓﻲ ﺍﻟﻤﻮﺿﻮﻉ‪ ،‬ﻭﻳﺄﻣﻞ ﺍﻟﺒﺎﺣﺚ ﺃﻥ ﻳﺘﻢ ﺗﻄﻮﻳﺮﻩ ﻭﺗﻐﺬﻳﺘﻪ ﺑﻤﻌﺎﻳﻴﺮ‬ ‫ﻭﻣﺆﺷﺮﺍﺕ ﺃﺩﺍء ﺗﺘﻨﺎﻏﻢ ﻣﻊ ﺍﻟﺤﺎﺟﺔ ﻭﺍﻟﻤﺴﺘﺠﺪﺍﺕ‪ ،‬ﻛﻤﺎ ﻳﺄﻣﻞ ﺍﻟﺒﺎﺣﺚ ﺍﻟﺪﻋﻢ ﺍﻟﻼﺯﻡ ﻟﻬﺬﺍ‬ ‫ﺍﻟﺪﻟﻴﻞ ﻣﻦ ﻗﺒﻞ ﺍﻟﻤﺨﺘﺼﻴﻦ ﻭﺍﻟﻤﻌﻨﻴﻴﻦ ﺑﺎﻟﻌﻤﻞ ﺍﻟﻤﺼﺮﻓﻲ ﺍﻹﺳﻼﻣﻲ‪.‬‬ ‫‪ ١٠٫١‬ﺍﻟﻤﻜﻮﻥ ﺍﻷﻭﻝ‪ :‬ﺍﻟﻤﺠﺎﻝ‪) :‬ﺍﻟﻤﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ ‪ -‬ﺍﻟﺮﺑﺤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ‪-‬‬ ‫ﺍﻟﻘﻴﺎﺩﺓ ﺍﻟﻤﺼﺮﻓﻴﺔ ﻭﺍﻟﺘﺨﻄﻴﻂ ‪ -‬ﺍﻟﺮﺑﺤﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ‪ -‬ﺍﻹﺷﺮﺍﻑ ﻭﺍﻟﺮﻗﺎﺑﺔ(‪.‬‬ ‫‪ ١٠٫٢‬ﺍﻟﻤﻜﻮﻥ ﺍﻟﺜﺎﻧﻲ‪ :‬ﺍﻟﺠﺎﻧﺐ‪) :‬ﺍﻟﺠﺎﻧﺐ ﺍﻟﻔﻨﻲ‪ -‬ﺍﻟﻤﻌﺘﻘﺪﺍﺕ ﻭﺍﻟﻤﻬﺎﺭﺍﺕ ﺍﻟﻔﺮﺩﻳﺔ‬ ‫ ﺟﻮﺩﺓ ﺍﻟﺘﻔﺎﻋﻞ ﻭﺍﻟﻌﻼﻗﺎﺕ – ﺍﻻﻧﻀﺒﺎﻁ ‪ -‬ﺍﻻﺗﺠﺎﻫﺎﺕ ﻧﺤﻮ ﺍﻟﺘﺪﺭﻳﺐ ‪ -‬ﺍﻟﻤﻮﺍﺩ ﺍﻟﺘﺪﺭﻳﺒﻴﺔ‬‫ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﻛﻤﻨﻈﻤﺔ ﻟﻠﺘﺪﺭﻳﺐ ‪ -‬ﺻﻴﻎ ﺍﻟﺘﻤﻮﻳﻞ ﻭﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ‪ -‬ﻋﻤﻠﻴﺎﺕ‬‫ﺗﺤﺴﻴﻦ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ‪ -‬ﺍﻟﺘﺴﻮﻳﻖ ﺍﻟﻤﺼﺮﻓﻲ ﻭﺍﻟﻬﻨﺪﺳﺔ ﺍﻟﻤﺎﻟﻴﺔ ‪ -‬ﻛﻔﺎءﺓ ﺍﻷﺩﺍء‬ ‫ﺍﻟﻤﺼﺮﻓﻲ ‪ -‬ﺍﻟﺘﻤﻮﻳﻞ ﺍﻹﻧﺘﺎﺟﻲ ‪ -‬ﺍﻟﺰﻛﺎﺓ ﻭﺍﻟﺼﺪﻗﺎﺕ ﻭﺍﻟﻘﺮﺽ ﺍﻟﺤﺴﻦ ﻭﺗﻨﻤﻴﺔ ﺍﻟﻤﺠﺘﻤﻊ‬ ‫ﺍﻟﻤﺤﻠﻲ ‪ -‬ﺍﻟﺪﻋﻢ ﺍﻟﻔﻨﻲ ﻣﻦ ﻗﺒﻞ ﺟﻬﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ‪ -‬ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺸﺮﻋﻴﺔ ‪ -‬ﺻﻴﻎ ﺍﻟﺘﻤﻮﻳﻞ‬ ‫ﻭﺍﻻﺳﺘﺜﻤﺎﺭ ‪ -‬ﻋﻼﻗﺎﺕ ﺍﻟﻤﺼﺮﻑ(‪.‬‬ ‫‪ ١٠٫٣‬ﺍﻟﻤﻜﻮﻥ ﺍﻟﺜﺎﻟﺚ‪ :‬ﻣﻌﺎﻳﻴﺮ ﺿﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ‪:‬‬ ‫‪ -١‬ﻣﻌﺎﻳﻴﺮ ﺗﺘﻌﻠﻖ ﺑﺎﻟﻤﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‪.‬‬ ‫‪ -٢‬ﻣﻌﺎﻳﻴﺮ ﺗﺘﻌﻠﻖ ﺑﺎﻟﺮﺑﺤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬ ‫ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫‪١٦٧‬‬ ‫‪ -٣‬ﻣﻌﺎﻳﻴﺮ ﺗﺘﻌﻠﻖ ﺑﺎﻟﺮﺑﺤﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪.‬‬ ‫‪ -٤‬ﻣﻌﺎﻳﻴﺮ ﺗﺘﻌﻠﻖ ﺑﺎﻻﻧﻀﺒﺎﻁ ﺍﻟﺸﺮﻋﻲ )ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺸﺮﻋﻴﺔ ﻟﻠﻬﻴﺌﺔ‪ ،‬ﺩﺭﺍﺳﺔ ﺃﺑﻮ ﻏﺪﺓ(‪.‬‬ ‫‪ ١٠٫٤‬ﺍﻟﻤﻜﻮﻥ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‪ ،‬ﻭﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻟﺠﻴﺪﺓ ﺍﻟﻤﺘﻀﻤﻨﺔ ﻓﻲ‬ ‫ﺩﻟﻴﻞ ﺍﻟﺠﻮﺩﺓ‪:‬‬ ‫‪ -١٠٫٤٫١‬ﻣﺆﺷﺮﺍﺕ ﺍﻟﻮﺩﺍﺋﻊ‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﺣﺠﻢ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﻤﻄﻠﻘﺔ "ﻏﻴﺮ ﺍﻟﻤﺨﺼﺼﺔ"‪.‬‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﺣﺠﻢ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﻤﻘﻴﺪﺓ ﻭﺻﻨﺎﺩﻳﻖ ﺍﻻﺳﺘﺜﻤﺎﺭ‪.‬‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﺣﺠﻢ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻟﺠﺎﺭﻳﺔ‪.‬‬ ‫‪ -١٠٫٤٫٢‬ﻣﺆﺷﺮﺍﺕ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﺣﺠﻢ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ ﺍﻟﻤﺴﺘﺜﻤﺮﺓ‪.‬‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ ﺍﻹﺟﻤﺎﻟﻴﺔ‪.‬‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻟﻤﻘﻴﺪﺓ ﻭﺻﻨﺎﺩﻳﻖ ﺍﻻﺳﺘﺜﻤﺎﺭ‪.‬‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ ﺍﻟﻨﻘﺪﻳﺔ ﻭﺍﻟﻤﺼﺮﻓﻴﺔ‪.‬‬ ‫‪ -١٠٫٤٫٣‬ﻣﺆﺷﺮﺍﺕ ﺍﻷﺭﺑﺎﺡ ﺍﻟﻤﻮﺯﻋﺔ ﻋﻠﻰ ﺣﻘﻮﻕ ﺍﻟﻤﻠﻜﻴﺔ‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﻛﻔﺎءﺓ ﺍﻟﻨﻔﻘﺔ ﻓﻲ ﺗﺤﺼﻴﻞ ﺍﻹﻳﺮﺍﺩﺍﺕ‪.‬‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﻛﻔﺎءﺓ ﺍﻹﻳﺮﺍﺩ‪.‬‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﺍﻟﺮﺑﺢ ﺍﻟﺼﺎﻓﻲ ﺇﻟﻰ ﺣﻘﻮﻕ ﺍﻟﻤﻠﻜﻴﺔ‪.‬‬ ‫‪ ‬ﺗﺄﺛﻴﺮ ﺍﻟﺘﻐﻴﺮ ﻓﻲ ﺣﻘﻮﻕ ﺍﻟﻤﻠﻜﻴﺔ ﻋﻠﻰ ﺗﻄﻮﺭ ﺭﺑﺤﻴﺘﻬﺎ‪.‬‬ ‫‪ ‬ﻓﺮﻭﻕ ﺭﺑﺤﻴﺔ ﺣﻘﻮﻕ ﺍﻟﻤﻠﻜﻴﺔ ﺑﻴﻦ ﺍﻷﺟﻞ ﺍﻟﻘﺼﻴﺮ ﻭﺍﻷﺟﻞ ﺍﻟﻄﻮﻳﻞ ﻭﺗﻔﺴﻴﺮﻫﺎ‪.‬‬ ‫‪ ‬ﺗﺄﺛﻴﺮ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻟﺠﺎﺭﻳﺔ ﻋﻠﻰ ﺭﺑﺤﻴﺔ ﺣﻘﻮﻕ ﺍﻟﻤﻠﻜﻴﺔ‪.‬‬ ‫‪ -١٠٫٤٫٤‬ﻣﺆﺷﺮﺍﺕ ﺍﻷﺭﺑﺎﺡ ﺍﻟﻤﻮﺯﻋﺔ ﻋﻠﻰ ﺍﻟﻤﻮﺩﻋﻴﻦ‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﺍﻟﺮﺑﺢ ﺍﻟﺼﺎﻓﻲ ﺇﻟﻰ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﻤﻄﻠﻘﺔ ﻭﺗﻄﻮﺭﻫﺎ‪.‬‬ ‫‪ ‬ﺗﺄﺛﻴﺮ ﺍﻟﺘﻐﻴﺮ ﻓﻲ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﻤﻄﻠﻘﺔ ﻋﻠﻰ ﺗﻄﻮﺭ ﺭﺑﺤﻴﺘﻬﺎ‪.‬‬ ‫‪ ‬ﺍﻟﻔﺮﻭﻕ ﺑﻴﻦ ﺭﺑﺤﻴﺔ ﺣﻘﻮﻕ ﺍﻟﻤﻠﻜﻴﺔ ﻭﺭﺑﺤﻴﺔ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﻤﻄﻠﻘﺔ‪.‬‬ ‫‪ ‬ﻣﺆﺷﺮﺍﺕ ﺍﻟﺮﺑﺢ ﺍﻟﺼﺎﻓﻲ ﺇﻟﻰ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﻤﻘﻴﺪﺓ ﻭﺻﻨﺎﺩﻳﻖ‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﻣﺆﺛﺮﺍﺗﻬﺎ‪.‬‬ ‫‪ ١٠٫٤٫٥‬ﻣﺆﺷﺮﺍﺕ ﺍﻟﺮﺑﺤﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬ ‫‪ ‬ﻧﺴﺒﺔ ﺍﻟﺘﻤﻮﻳﻞ ﺍﻹﻧﺘﺎﺟﻲ ﺇﻟﻰ ﻣﺠﻤﻮﻉ ﺍﻟﺘﻤﻮﻳﻞ‪.‬‬ ‫‪ ‬ﻧﺴﺒﺔ ﺗﻤﻮﻳﻞ ﺍﻟﻤﺸﺮﻭﻋﺎﺕ ﺍﻟﺼﻐﻴﺮﺓ ﺇﻟﻰ ﻣﺠﻤﻮﻉ ﺍﻟﺘﻤﻮﻳﻞ‪.‬‬ ‫‪ ‬ﻧﺴﺒﺔ ﺗﻤﻮﻳﻞ ﺍﻟﺴﻠﻊ ﺍﻻﺳﺘﻬﻼﻛﻴﺔ ﺍﻟﻤﻌﻤﺮﺓ )ﺑﻤﺎ ﻓﻴﻬﺎ ﺍﻟﺴﻜﻦ(‪.‬‬ ‫‪١٦٨‬‬ ‫ﻋﺪﻧﺎﻥ ﻋﺒﺪﷲ ﻣﺤﻤﺪ ﻋﻮﻳﻀﺔ‬ ‫‪ ‬ﻣﺆﺷﺮ ﺍﻟﺰﻛﺎﺓ ﻭﺍﻟﺼﺪﻗﺎﺕ‪.‬‬ ‫‪ ‬ﻣﺆﺷﺮ ﺍﻟﻘﺮﻭﺽ ﺍﻟﺤﺴﻨﺔ‪.‬‬ ‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﺍﻟﺠﺎﻧﺐ‬ ‫ﺍﻟﺠﺎﻧﺐ ﺍﻟﻔﻨﻲ‬ ‫ﺍﻟﻤﻌﻴﺎﺭ‬ ‫ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‪ -‬ﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻟﺠﻴﺪﺓ‬ ‫ﻳﻘﻮﻡ ﻋﻠﻰ ﺍﻟﻌﻤﻞ‬ ‫ﺍﻟﻤﺼﺮﻓﻲ ﺍﻹﺳﻼﻣﻲ‬ ‫ﻣﺘﺨﺼﺼﻮﻥ ﻓﻲ ﻣﺠﺎﻝ‬ ‫ﺍﻟﻌﻤﻞ‪.‬‬ ‫‪ ‬ﻳﺆﺩﻱ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻋﻠﻰ ﻣﺨﺘﻠﻒ ﻣﻮﺍﻗﻌﻬﻢ ﻋﻤﻠﻬﻢ‬ ‫ﺍﻟﻤﺼﺮﻓﻲ ﺑﻨﻔﺲ ﺍﻟﺠﻮﺩﺓ ﺍﻟﺘﻲ ﻳﺆﺩﻳﻬﺎ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻓﻲ ﺍﻟﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﺍﻟﻌﺎﻟﻤﻴﺔ‪.‬‬ ‫ﺍﻟﻤﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‬ ‫ﺍﻻﻧﻀﺒﺎﻁ‬ ‫ﺍﻟﻤﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‬ ‫ﺟﻮﺩﺓ ﺍﻟﺘﻔﺎﻋﻞ ﻭﺍﻟﻌﻼﻗﺎﺕ‬ ‫ﺍﻟﻌﺎﻣﻠﻮﻥ‬ ‫ﻳﻮﻅﻒ‬ ‫ﻣﻬﺎﺭﺍﺗﻬﻢ ﻓﻲ ﺍﻻﺗﺼﺎﻝ‬ ‫ﻭﺍﻟﺘﻮﺍﺻﻞ‪.‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫ﻳﺸﺎﺭﻙ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻓﻲ ﺍﺗﺨﺎﺫ ﻗﺮﺍﺭﺍﺕ ﺗﺘﻌﻠﻖ ﺑﻤﺆﺳﺴﺘﻬﻢ ﻭﺗﺪﺭﻳﺒﻬﻢ‪.‬‬ ‫ﻳﺸﺎﺭﻙ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺍﻟﻤﺆﺳﺴﺔ ﻓﻲ ﺍﻟﺘﺨﻄﻴﻂ ﻭﺍﻟﺘﻘﻮﻳﻢ‪.‬‬ ‫ﻳﺸﺎﺭﻙ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻓﻲ ﺭﻓﻊ ﺍﻟﻤﺴﺘﻮﻯ ﺍﻟﻤﻬﻨﻲ ﻟﺰﻣﻼﺋﻬﻢ‪.‬‬ ‫ﻳﺴﺎﻫﻢ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻓﻲ ﺣﻞ ﺍﻟﻨﺰﺍﻋﺎﺕ ﺍﻟﻤﻜﺘﺒﻴﺔ‪.‬‬ ‫ﻳﺸﻌﺮ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺑﺄﻧﻬﻢ ﻳﻜﺎﻓﺆﻭﻥ ﻋﻠﻰ ﺇﻧﺠﺎﺯﺍﺗﻬﻢ‪.‬‬ ‫ﻳﺤﺮﺹ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻋﻠﻰ‬ ‫ﺍﻟﺤﻀﻮﺭ ﻟﻠﻤﺆﺳﺴﺔ ﻓﻲ‬ ‫ﺍﻟﻮﻗﺖ ﺍﻟﻤﺤﺪﺩ ﻭﻳﻘﺪﺭﻭﺍ‬ ‫ﻗﻴﻤﺔ ﺍﻟﻮﻗﺖ‪.‬‬ ‫‪ ‬ﻳﺆﻣﻦ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺑﺮﺳﺎﻟﺘﻬﻢ ﻭﻻ ﻳﻐﺎﺩﺭﻭﻥ ﻣﻨﺼﺎﺗﻬﻢ ﺇﻻ ﻟﻠﻀﺮﻭﺭﺓ‪.‬‬ ‫‪ ‬ﻻ ﻳﺤﺎﻭﻝ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺇﺿﺎﻋﺔ ﺍﻟﻮﻗﺖ ﺍﻟﻤﻜﺘﺒﻲ ﻭﻻ ﻳﺘﺮﺩﺩﻭﻥ ﻓﻲ ﺧﺪﻣﺔ ﺍﻟﺰﺑﺎﺋﻦ‬ ‫ﻛﻞ ﻓﻲ ﻣﺠﺎﻟﻪ‪.‬‬ ‫ﺍﻻﺗﺠﺎﻫﺎﺕ ﻧﺤﻮ ﺍﻟﺘﺪﺭﻳﺐ‬ ‫ﺍﻟﻤﻌﺘﻘﺪﺍﺕ ﻭﺍﻟﻤﻬﺎﺭﺍﺕ ﺍﻟﻔﺮﺩﻳﺔ ‪-‬ﺟﻮﺩﺓ ﺍﻟﺘﻔﺎﻋﻞ ﻭﺍﻟﻌﻼﻗﺎﺕ‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫ﻳﻔﻀﻞ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺍﻟﻌﻤﻞ ﻣﻊ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﻋﻠﻰ ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ‪.‬‬ ‫ﻳﺤﻞ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺍﻟﻤﺸﻜﻼﺕ ﺑﺸﻜﻞ ﺻﺤﻴﺢ‪.‬‬ ‫ﻳﺴﺘﻄﻴﻊ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺍﺗﺨﺎﺫ ﻗﺮﺍﺭﺍﺕ ﺻﺎﺋﺒﺔ‪.‬‬ ‫ﻳﺴﺘﻄﻴﻊ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻓﻲ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻘﻴﺎﻡ ﺑﻌﻤﻠﻴﺎﺕ ﺗﻘﻮﻳﻢ‪ ،‬ﻣﺴﺘﺨﺪﻣﻴﻦ ﻣﻌﺎﻳﻴﺮ‬ ‫ﻣﺤﺪﺩﺓ‪.‬‬ ‫ﻳﺘﻮﺍﺻﻞ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻓﻴﻤﺎ ﺑﻴﻨﻬﻢ ﺑﺈﻳﺠﺎﺑﻴﺔ‪.‬‬ ‫ﻳﺘﻮﺍﺻﻞ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻣﻊ ﺍﻟﺠﻤﻬﻮﺭ ﺑﻔﺎﻋﻠﻴﺔ‪.‬‬ ‫ﻳﺤﻮﺯ ﺗﺼﺮﻑ ﺍﻟﻌﺎﻣﻠﻴﻦ ﻋﻠﻰ ﺭﺿﺎ ﺍﻟﺠﻤﻬﻮﺭ‪.‬‬ ‫ﻳﺴﺘﻄﻴﻊ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺍﻟﺘﻌﺒﻴﺮ ﻋﻦ ﺗﻄﻠﻌﺎﺗﻬﻢ ﺑﺤﺮﻳﺔ‪.‬‬ ‫ﻳﺮﺻﺪ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻣﻼﺣﻈﺎﺕ ﺍﻟﺠﻤﻬﻮﺭ ﻭﻳﺘﺪﺍﺭﺳﻮﻫﺎ‪.‬‬ ‫ﻳﻘﺪﺭ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻣﺪﻯ‬ ‫ﻣﺴﺎﻫﻤﺔ ﺍﻟﻤﺆﺳﺴﺔ ﻓﻲ‬ ‫ﺣﻴﺎﺗﻬﻢ ﺍﻟﻤﻬﻨﻴﺔ‪.‬‬ ‫‪ ‬ﻳﺸﻌﺮ ﺍﻟﻌﺎﻣﻠﻮﻥ ّ‬ ‫ﺑﺄﻥ ﺍﻟﻤﺆﺳﺴﺔ ﺗﺴﺎﻋﺪﻫﻢ ﻓﻲ ﺍﻟﺤﺼﻮﻝ ﻋﻠﻰ ﻓﺮﺹ ﺃﻓﻀﻞ‪.‬‬ ‫‪ ‬ﻳﺸﻌﺮ ﺍﻟﻌﺎﻣﻠﻮﻥ ّ‬ ‫ﺑﺄﻥ ﺍﻟﻤﺆﺳﺴﺔ ﺗﺴﺎﻋﺪﻫﻢ ﻟﻴﻜﻮﻧﻮﺍ ﻣﻬﻨﻴﻴﻦ ﻣﺤﺘﺮﻓﻴﻦ‪.‬‬ ‫‪ ‬ﻳﺸﺎﺭﻙ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺑﻔﺎﻋﻠﻴﺔ ﻓﻲ ﺍﻟﺘﺪﺭﻳﺐ‪.‬‬ ‫‪‬‬ ‫ ﻳﻨﺘﻤﻲ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺇﻟﻰ‬‫ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ‪.‬‬ ‫ ﻳﻮﻅﻒ ﺍﻟﻌﺎﻣﻠﻮﻥ‬‫ﻣﻬﺎﺭﺍﺗﻬﻢ ﻓﻲ ﺍﻻﺗﺼﺎﻝ‬ ‫ﻭﺍﻟﺘﻮﺍﺻﻞ‪.‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﺍﻟﺠﺎﻧﺐ‬ ‫ﺍﻟﻤﻌﻴﺎﺭ‬ ‫‪١٦٩‬‬ ‫ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‪ -‬ﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻟﺠﻴﺪﺓ‬ ‫ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﻛﻤﻨﻈﻤﺔ ﻟﻠﺘﺪﺭﻳﺐ‬ ‫ﺍﻟﻤﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‬ ‫ﺍﻟﻤﻮﺍﺩ ﺍﻟﺘﺪﺭﻳﺒﻴﺔ‬ ‫ ﺗﺘﺼﻒ ﺍﻟﻤﻮﺍﺩ‬‫ﺍﻟﺘﺪﺭﻳﺒﻴﺔ ﺑﺎﻟﻮﺿﻮﺡ‬ ‫ﻭﺍﻟﺠﺎﺫﺑﻴﺔ ﻭﺗﻐﻠﻴﺐ‬ ‫ﺍﻟﺠﺎﻧﺐ ﺍﻟﻌﻤﻠﻲ‪.‬‬ ‫ ﻳﺤﻘﻖ ﺍﻟﺘﺪﺭﻳﺐ‬‫ﺃﻫﺪﺍﻓﻪ‪.‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫ﻳﻮﺟﺪ ﻓﻲ ﺍﻟﻤﺆﺳﺴﺔ ﻣﻜﺘﺒﺔ ﻣﺘﺨﺼﺼﺔ ﻭﻣﻮﺍﺩ ﺗﺪﺭﻳﺒﻴﺔ ﺣﺪﻳﺜﺔ ﻭﻣﻨﻈﻤﺔ‪.‬‬ ‫ﺗﻠﺒﻲ ﺍﻟﻤﻮﺍﺩ ﺍﻟﺘﺪﺭﻳﺒﻴﺔ ﺣﺎﺟﺔ ﺍﻟﻌﺎﻣﻠﻴﻦ ﻭﺣﺎﺟﺔ ﺍﻟﺴﻮﻕ ﺍﻟﻤﺼﺮﻓﻲ‪.‬‬ ‫ﻳﻘﻮﻡ ﻋﻠﻰ ﺍﻟﺘﺪﺭﻳﺐ ﻣﺪﺭﺑﻮﻥ ﻣﺤﺘﺮﻓﻮﻥ ﻭﻳﺴﺘﺨﺪﻣﻮﻥ ﺃﺳﺎﻟﻴﺐ ﻋﺮﺽ ﻣﺘﻨﻮﻋﺔ‪.‬‬ ‫ﻳﺘﻤﻴﺰ ﺍﻟﺘﺪﺭﻳﺐ ﺑﺎﻟﺘﻔﺎﻋﻞ ﻭﺍﻟﻤﺸﺎﺭﻛﺔ ﺍﻟﻤﻜﺜﻔﺔ ﻣﻦ ﺍﻟﻤﺘﺪﺭﺑﻴﻦ‪.‬‬ ‫ﺗﻈﻬﺮ ﻧﺘﺎﺋﺞ ﺍﻟﺘﺪﺭﻳﺐ ﻓﻲ ﺍﻟﻌﻤﻞ ﺍﻟﻴﻮﻣﻲ‪.‬‬ ‫ ﻳﻌﺮﻑ ﺍﻟﻌﺎﻣﻠﻮﻥ‬‫ﺃﺣﺪﺙ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻓﻲ‬ ‫ﻣﻮﺿﻮﻋﺎﺕ‬ ‫ﺗﺨﺼﺼﺎﺗﻬﻢ‪.‬‬ ‫ ﻳﺮﺍﻗﺐ ﺍﻟﻤﺪﺭﺍء ﺗﻘﺪﻡ‬‫ﺍﻟﻤﻬﻨﻲ‬ ‫ﺍﻟﻌﺎﻣﻠﻴﻦ‬ ‫ﺑﺎﻧﺘﻈﺎﻡ‪.‬‬ ‫ ﻳﺸﻌﺮ ﺍﻟﻌﺎﻣﻠﻮﻥ‬‫ﺍﻹﻧﺠﺎﺯ‬ ‫ﺑﻤﻌﻨﻰ‬ ‫ﻭﻳﺪﺭﻛﻮﻥ ﺗﻘﺪﻣﻬﻢ‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫ﻳﻌﻲ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺁﺧﺮ ﺍﻟﻤﺴﺘﺠﺪﺍﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ‪.‬‬ ‫ﻳﺆﻣﻦ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺑﺎﻟﻘﻴﻢ ﺍﻹﺳﻼﻣﻴﺔ ﻭﻳﻈﻬﺮ ﺗﺄﺛﻴﺮﻫﺎ ﻓﻲ ﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﻴﻮﻣﻴﺔ‪.‬‬ ‫ﻳﺸﺎﺭﻙ ﺍﻟﻌﺎﻣﻠﻮﻥ ﻓﻲ ﺭﻓﻊ ﺍﻟﻤﺴﺘﻮﻯ ﺍﻟﻤﻬﻨﻲ ﻟﺰﻣﻼﺋﻬﻢ‪.‬‬ ‫ﻳﻮﺍﻅﺐ ﺍﻟﻤﺪﺭﺍء ﻋﻠﻰ ﻣﺮﺍﻗﺒﺔ ﺗﻘﺪﻡ ﺍﻟﻌﺎﻣﻠﻴﻦ‪.‬‬ ‫ﻳﺤﺘﻔﻆ ﺍﻟﻤﺪﺭﺍء ﺑﺴﺠﻼﺕ ﺗﺤﺘﻮﻱ ﺃﺩﻭﺍﺕ ﺭﺻﺪ ﻟﺘﻘﺪﻡ ﺍﻟﻌﺎﻣﻠﻴﻦ ﻭﺗﺤﺴﻦ ﺃﺩﺍﺋﻬﻢ‪.‬‬ ‫ﻳﺤﺘﻔﻞ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺑﺈﻧﺠﺎﺯﺍﺗﻬﻢ‪.‬‬ ‫ﺗﺘﻮﻓﺮ ﻟﺪﻯ ﺍﻟﻌﺎﻣﻠﻴﻦ ﺍﻟﻔﺮﺹ ﺍﻟﻤﻨﺎﺳﺒﺔ ﻟﻤﻌﺮﻓﺔ ﺗﻘﺪﻣﻬﻢ‪.‬‬ ‫ﻳﻤﻠﻚ ﺍﻟﻌﺎﻣﻠﻮﻥ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺗﺤﺪﻳﺪ ﺍﻟﻤﻬﺎﺭﺍﺕ ﺍﻟﺘﻲ ﺗﺤﺘﺎﺝ ﺇﻟﻰ ﺗﺤﺴﻴﻦ‪.‬‬ ‫‪١٧٠‬‬ ‫ﻋﺪﻧﺎﻥ ﻋﺒﺪﷲ ﻣﺤﻤﺪ ﻋﻮﻳﻀﺔ‬ ‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﺍﻟﺠﺎﻧﺐ‬ ‫ﺍﻟﻤﻌﻴﺎﺭ‬ ‫ﺍﻟﺮﺑﺤﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ)‪(٣‬‬ ‫ﺻﻴﻎ ﺍﻟﺘﻤﻮﻳﻞ ﻭﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‬ ‫ ﺗﺤﻘﻖ ﺍﻟﻤﺆﺳﺴﺔ‬‫ﺗﻄﻮﺭﺍ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ً‬ ‫ﻓﻲ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‪.‬‬ ‫ ﺗﺤﻘﻖ ﺍﻟﻤﺆﺳﺴﺔ‬‫ﺗﻄﻮﺭﺍ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ً‬ ‫ﻧﺴﺒﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‬ ‫ﻣﺠﻤﻮﻉ‬ ‫ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‪.‬‬ ‫ ﺗﺘﺼﻒ ﺇﺩﺍﺭﺓ ﺍﻟﻨﻘﺪﻳﺔ‬‫ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ﻟﺪﻯ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ ﺑﺎﻟﺠﻮﺩﺓ‪.‬‬ ‫ ﺗﺤﻘﻖ ﺍﻟﻤﺆﺳﺴﺔ ﺗﻄﻮﺭﺍ‬‫ﻓﻲ ﺍﻟﻮﺩﺍﺋﻊ ﻓﻲ‬ ‫ﺍﻟﻤﺼﺮﻑ‬ ‫ﺍﻹﺳﻼﻣﻲ‪.‬‬ ‫ ﺍﻟﻤﺼﺮﻑ ﻗﺎﺩﺭ ﻋﻠﻰ‬‫ﺍﺟﺘﺬﺍﺏ ﻋﻤﻼء ﺟﺪﺩ‬ ‫ﺯﻳﺎﺩﺓ‬ ‫ﻭﻋﻠﻰ‬ ‫ﺗﻌﺎﻣﻼﺗﻪ ﻣﻊ ﺯﺑﺎﺋﻨﻪ‬ ‫ﺍﻟﻘﺪﺍﻣﻰ‪.‬‬ ‫ ﻳﺄﺧﺬ ﺍﻟﻤﺼﺮﻑ ﻓﻲ‬‫ﺍﻻﻋﺘﺒﺎﺭ ﺍﻻﻫﺘﻤﺎﻡ‬ ‫ﺑﺘﻄﻮﺭ ﻣﻮﺟﻮﺩﺍﺕ‬ ‫ﺍﻟﻮﺩﺍﺋﻊ‪.‬‬ ‫ ﺗﻠﺤﻆ ﺍﻟﻤﺆﺳﺴﺔ‬‫ﺍﻟﻤﺼﺮﻓﻴﺔ ﻻﺭﺗﺒﺎﻁ‬ ‫ﺑﻴﻦ ﺣﺼﺔ ﺍﻟﻤﻮﺩﻉ‬ ‫ﻣﻦ ﺍﻟﺮﺑﺢ ﻭﺑﻴﻦ‬ ‫ﻓﻲ‬ ‫ﺭﻏﺒﺘﻪ‬ ‫ﺍﻻﺳﺘﻤﺮﺍﺭ ﺑﺎﻹﻳﺪﺍﻉ‬ ‫ﺣﺴﺎﺑﺎﺕ‬ ‫ﻓﻲ‬ ‫ﻟﺪﻯ‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭ‬ ‫ﺍﻟﻤﺼﺮﻑ‪.‬‬ ‫ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‪ -‬ﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻟﺠﻴﺪﺓ‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫‪‬‬ ‫ﺗﻌﻤﻞ ﺍﻟﻤﺆﺳﺴﺔ ﻋﻠﻰ ﺍﻻﺣﺘﻔﺎﻅ ﺑﻤﻌﺪﻝ ﺳﻨﻮﻱ ﻋﺎﻝ ﻭﻣﺴﺘﻘﺮ ﻣﻦ ﺍﻟﻨﻤﻮ ﻓﻲ‬ ‫ﻣﺠﻤﻮﻉ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‪.‬‬ ‫ﺗﻌﻤﻞ ﺍﻟﻤﺆﺳﺴﺔ ﻋﻠﻰ ﺍﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ ﻋﻤﻼء ﺍﻟﻤﺼﺮﻑ ﻭﺯﻳﺎﺩﺗﻬﻢ ﺑﺎﺟﺘﺬﺍﺏ‬ ‫ﻋﻤﻼء ﺟﺪﺩ‪.‬‬ ‫ﺗﻌﻤﻞ ﺍﻟﻤﺆﺳﺴﺔ ﻋﻠﻰ ﺭﻓﻊ ﻣﺆﺷﺮ ﻧﺴﺒﺔ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺇﻟﻰ ﻣﺠﻤﻮﻉ‬ ‫ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‪.‬‬ ‫ﻳﻌﻤﻞ ﺍﻟﻤﺼﺮﻑ ﻋﻠﻰ ﺗﻄﻮﻳﺮ ﺻﻴﻎ ﺍﺳﺘﺜﻤﺎﺭﻳﺔ ﺑﺤﻴﺚ ﺗﻜﻮﻥ ﻣﺆﻫﻠﺔ ﻻﺳﺘﻴﻌﺎﺏ‬ ‫ﺍﻟﻔﻮﺍﺋﺾ ﺍﻟﻨﻘﺪﻳﺔ ﻟﺪﻯ ﺍﻟﻤﺼﺮﻑ‪.‬‬ ‫ﻳﻌﻤﻞ ﺍﻟﻤﺼﺮﻑ ﻋﻠﻰ ﺧﻔﺾ ﻣﺆﺷﺮ ﺍﻟﻨﻘﺪﻳﺔ ﺩﺍﺋﻤﺎ‪.‬‬ ‫ﺇﺩﺍﺭﺓ ﺍﻟﻨﻘﺪﻳﺔ ﻓﻲ ﺍﻟﻤﺼﺮﻑ ﺍﻹﺳﻼﻣﻲ ﻗﺎﺩﺭﺓ ﺩﻭﻣﺎ ﻋﻠﻰ ﺃﻥ ﺗﺠﺪ ﺍﺳﺘﻌﻤﺎﻻ‬ ‫ﻣﺪﺭﺍ ﻟﻠﺮﺑﺢ ﻷﻱ ﺗﺪﻓﻖ ﻧﻘﺪﻱ ﻳﺼﻞ ﺇﻟﻰ ﺍﻟﻤﺼﺮﻑ‪.‬‬ ‫ﺗﺘﻮﻓﺮ ﻟﺪﻯ ﺍﻟﻤﺆﺳﺴﺔ ﻧﻮﺍﻓﺬ ﻟﻼﺳﺘﺜﻤﺎﺭ ﺍﻟﻘﺼﻴﺮ ﺍﻷﺟﻞ‪.‬‬ ‫ﺗﻮﻓﺮ ﺍﻟﻤﺆﺳﺴﺔ ﺃﺩﻭﺍﺕ ﻣﺎﻟﻴﺔ ﺟﺪﻳﺪﺓ‪.‬‬ ‫ﻳﻌﻤﻞ ﺍﻟﻤﺼﺮﻑ ﻋﻠﻰ ﺃﻻ ﺗﺰﻳﺪ ﺍﻷﻋﺒﺎء ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﺘﻲ ﻳﺘﺤﻤﻠﻬﺎ ﻓﻲ ﺧﺪﻣﺔ‬ ‫ﺍﻟﺤﺴﺎﺑﺎﺕ ﺍﻟﺠﺎﺭﻳﺔ ﻋﻠﻰ ﻣﺎ ﻳُﺘﻮﻗﻌﻪ ﻣﻦ ﻋﺎﺋﺪﺍﺕ ﺍﺳﺘﺜﻤﺎﺭﻫﺎ‪.‬‬ ‫ﻳﻌﻤﻞ ﺍﻟﻤﺼﺮﻑ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﻣﺆﺷﺮ ﺭﺑﺤﻴﺔ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺑﺎﺿﻄﺮﺍﺩ‪.‬‬ ‫ﺗﻘﻴﺲ ﺍﻟﻤﺆﺳﺴﺔ ﺩﻭﻣﺎ ﺭﻏﺒﺔ ﺍﻟﻤﻮﺩﻋﻴﻦ ﻓﻲ ﺍﻻﺳﺘﻤﺮﺍﺭ ﻓﻲ ﺣﺴﺎﺑﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ‬ ‫ﻟﺪﻯ ﺍﻟﻤﺼﺮﻑ‪.‬‬ ‫ﺗﻘﻴﺲ ﺍﻟﻤﺆﺳﺴﺔ ﺩﻭﻣﺎ ﻣﺆﺷﺮ ﻭﻻء ﺍﻟﻌﻤﻼء ﻟﻠﻤﺼﺮﻑ ﺍﻹﺳﻼﻣﻲ‪.‬‬ ‫ﻳﻌﻤﻞ ﺍﻟﻤﺼﺮﻑ ﺍﻹﺳﻼﻣﻲ ﻋﻠﻰ ﺗﻘﺼﻴﺮ ﺍﻟﻤﺴﺎﻓﺔ ﺑﻴﻦ ﻧﻔﻘﺘﻪ ﻋﻠﻰ ﺍﻟﺨﺪﻣﺔ ﻭﺑﻴﻦ‬ ‫ﺃﻗﻞ ﻧﻔﻘﺔ ﻳﻨﻔﻘﻬﺎ ﻣﺼﺮﻑ ﺁﺧﺮ‪ ،‬ﺇﺫﺍ ﻗﺪﻡ ﻛﻼﻫﻤﺎ ﻧﻔﺲ ﺍﻟﺨﺪﻣﺔ ﻓﻲ ﻅﻞ ﻧﻔﺲ‬ ‫ﺍﻟﻈﺮﻭﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺒﻴﺌﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬ ‫ﻳﻌﻤﻞ ﺍﻟﻤﺼﺮﻑ ﺍﻹﺳﻼﻣﻲ ﻋﻠﻰ ﺗﺨﻔﻴﺾ ﻣﺆﺷﺮ ﺍﻟﻤﺼﺮﻭﻓﺎﺕ ﺇﻟﻰ‬ ‫ﺍﻟﻤﻮﺟﻮﺩﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‪.‬‬ ‫ﻳﻌﻤﻞ ﺍﻟﻤﺼﺮﻑ ﺍﻹﺳﻼﻣﻲ ﻋﻠﻰ ﺗﺤﻘﻴﻖ ﻋﺎﺋﺪ ﻣﺮﺗﻔﻊ ﻣﻦ ﺧﻼﻝ ﺗﺤﺴﻴﻦ ﻣﺆﺷﺮ‬ ‫ﻧﺴﺒﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺇﻟﻰ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‪.‬‬ ‫ﻳﻌﻤﻞ ﺍﻟﻤﺼﺮﻑ ﺍﻹﺳﻼﻣﻲ ﻋﻠﻰ ﺍﻟﺰﻳﺎﺩﺓ ﻓﻲ ﻣﺆﺷﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ )ﺍﻹﺟﻤﺎﻟﻴﺔ( ﻣﻦ‬ ‫ﺧﻼﻝ ﻛﻔﺎءﺓ ﺗﺴﻌﻴﺮ ﺍﻟﺨﺪﻣﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ‪ ،‬ﻭﺯﻳﺎﺩﺓ ﻋﺎﺋﺪﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ‪.‬‬ ‫ﻳﻌﻤﻞ ﺍﻟﻤﺼﺮﻑ ﺍﻹﺳﻼﻣﻲ ﻋﻠﻰ ﺗﺤﻘﻴﻖ ﻣﻌﺪﻻﺕ ﻧﻤﻮ ﻓﻲ ﻣﺆﺷﺮ ﻧﺴﺒﺔ ﺍﻟﺮﺑﺢ‬ ‫ﺍﻟﺼﺎﻓﻲ ﺇﻟﻰ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‪.‬‬ ‫ﻳﺤﻘﻖ ﺍﻟﻤﺼﺮﻑ ﻧﺴﺐ ﻣﺘﻨﺎﻏﻤﺔ ﺑﻴﻦ ﺍﻟﻤﺆﺷﺮﺍﺕ ﺍﻟﺜﻼﺛﺔ )ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻹﺟﻤﺎﻟﻴﺔ\‬ ‫ﺍﻟﻤﺼﺮﻭﻓﺎﺕ\ ﺍﻟﺮﺑﺤﻴﺔ ﺍﻟﺼﺎﻓﻴﺔ(‪.‬‬ ‫ﻳﺤﺎﻓﻆ ﺍﻟﻤﺼﺮﻑ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﻋﺎﻝ ﻟﻤﺆﺷﺮ ﻧﺴﺒﺔ ﺍﻟﺮﺑﺢ ﺍﻟﺼﺎﻓﻲ ﺇﻟﻰ ﺣﻘﻮﻕ‬ ‫ﺍﻟﻤﻠﻜﻴﺔ‪ ،‬ﻣﻘﺎﺭﻧﺔ ﺑﺎﻟﺒﻨﻮﻙ ﺍﻟﻌﺎﻟﻤﻴﺔ‪.‬‬ ‫)‪ (٣‬ﺍﻧﻈﺮ‪ :‬ﻗﺤﻒ‪ ،‬ﻣﻨﺬﺭ‪ :‬ﻋﻮﺍﻣﻞ ﻧﺠﺎﺡ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﺑﺤﺚ ﻋﻠﻰ ﺍﻟﻤﻮﻗﻊ ﺍﻹﻟﻜﺘﺮﻭﻧﻲ ﺍﻟﺨﺎﺹ ﺑﺎﻟﻤﺆﻟﻒ‪:‬‬ ‫‪.www.kahf.net‬‬ ‫ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫‪١٧١‬‬ ‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﺍﻟﺠﺎﻧﺐ‬ ‫ﺍﻟﻤﻌﻴﺎﺭ‬ ‫ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‪ -‬ﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻟﺠﻴﺪﺓ‬ ‫ﺍﻟﻘﻴﺎﺩﺓ ﺍﻟﻤﺼﺮﻓﻴﺔ ﻭﺍﻟﺘﺨﻄﻴﻂ‬ ‫ﻋﻤﻠﻴﺎﺕ ﺗﺤﺴﻴﻦ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﺍﻟﺘﺴﻮﻳﻖ ﺍﻟﻤﺼﺮﻓﻲ ﻭﺍﻟﻬﻨﺪﺳﺔ ﺍﻟﻤﺎﻟﻴﺔ‪) .‬ﻛﻔﺎءﺓ ﺍﻷﺩﺍء ﺍﻟﻤﺼﺮﻓﻲ(‬ ‫ ﺗﺤﻈﻰ ﺍﻟﻤﺆﺳﺴﺔ‬‫ﺍﻟﻤﺼﺮﻓﻴﺔ ﺑﺈﺩﺍﺭﺓ‬ ‫ﺟﻴﺪﺓ ﻟﻠﻬﻨﺪﺳﺔ ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻭﺍﻟﺘﺴﻮﻳﻖ‪.‬‬ ‫ ﺗﺘﻤﺘﻊ ﺍﻹﺩﺍﺭﺓ ﺑﻘﺪﺭﺓ‬‫ﺍﺑﺘﻜﺎﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺃﺩﻭﺍﺕ‬ ‫ﻭﺗﺴﻮﻳﻖ‬ ‫ﻭﺧﺪﻣﺎﺕ ﻣﺼﺮﻓﻴﺔ‬ ‫ﺧﺎﺻﺔ ﺑﻬﺎ‪.‬‬ ‫ ﺗﺤﺴﻦ ﺍﻹﺩﺍﺭﺓ ﺍﺧﺘﻴﺎﺭ‬‫ﻧﻮﻋﻴﺔ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺫﺍﺕ‬ ‫ﺍﻟﻌﺎﺋﺪ ﺍﻟﻌﺎﻟﻲ‪.‬‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ ﺗﺤﺴﻦ‬‫ﺍﻧﺘﻬﺎﺝ ﺳﻴﺎﺳﺔ ﻓﻌﺎﻟﺔ‬ ‫ﻓﻲ ﺗﺴﻌﻴﺮ ﺍﻟﺨﺪﻣﺎﺕ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ )ﺣﺼﺔ‬ ‫ﺍﻟﻤﺼﺮﻑ‬ ‫ﺃﻭ‬ ‫ﻛﻤﻀﺎﺭﺏ‬ ‫ﻓﻲ‬ ‫ﻛﻮﻛﻴﻞ‬ ‫ﺍﻟﺤﺴﺎﺑﺎﺕ‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ(‪.‬‬ ‫ ﺗﻨﻤﻴﺔ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‬‫ﻭﺗﻌﻈﻴﻢ ﺍﻷﺭﺑﺎﺡ ﻓﻲ‬ ‫ﺍﻟﺒﻌﻴﺪ‬ ‫ﺍﻷﻣﺪﻳﻦ‬ ‫ﻭﺍﻟﻘﺼﻴﺮ‪.‬‬ ‫ ﺗﺘﻌﺎﻭﻥ ﺍﻹﺩﺍﺭﺓ ﻣﻊ‬‫ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻤﺸﺎﺑﻬﺔ‬ ‫ﻟﻬﺎ‪.‬‬ ‫‪ ‬ﻳﺴﺘﺨﺪﻡ ﺍﻟﻤﺼﺮﻑ ﻧﻈﺎﻣﺎ ﺣﺪﻳﺜﺎ ﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻳﻤﻜٍﻦ ﻣﻦ ﺗﺤﻠﻴﻞ ﺭﺑﺤﻴﺔ ﻛﻞ ﻋﻤﻠﻴﺔ‬ ‫ﻗﺒﻞ ﺇﺟﺮﺍﺋﻬﺎ‪ ،‬ﺑﺼﻮﺭﺓ ﺗﻜﺎﺩ ﺗﻘﺎﺭﺏ ﺟﺪﺍ ﺍﻟﻨﺘﻴﺠﺔ ﺍﻟﻔﻌﻠﻴﺔ ﻭﻛﺄﻥ ﺍﻟﺘﺤﻠﻴﻞ ﻗﺪ ﺃﺟﺮﻱ ﺑﻌﺪ‬ ‫ﺍﻧﺘﻬﺎء ﺍﻟﻌﻤﻠﻴﺔ‪ .‬ﻣﻌﺘﻤﺪﺍ ﻋﻠﻰ ﻣﺘﻮﺳﻂ ﺍﻟﻜﻠﻔﺔ ﺍﻟﺘﺎﺭﻳﺨﻴﺔ‪ ،‬ﻭﺍﻟﻤﺘﻮﺳﻂ ﺍﻟﻤﺮﺟﺢ ﺍﻟﻤﺴﺘﻤﺮ‬ ‫ﺍﻟﺬﻱ ﻳﻘﻮﻡ ﻋﻠﻰ ﺃﺧﺬ ﻣﺘﻮﺳﻂ ﻋﺪﺓ ﻓﺘﺮﺍﺕ ﻣﺤﺎﺳﺒﻴﺔ ﻣﺘﺘﺎﻟﻴﺔ‪.‬‬ ‫‪ ‬ﺗﺘﻮﻓﺮ ﻣﻌﻠﻮﻣﺎﺕ ﻋﻦ ﺭﺑﺤﻴﺔ ﺍﻟﺒﺪﺍﺋﻞ ﺍﻟﻤﺘﺎﺣﺔ ﻻﺳﺘﻌﻤﺎﻻﺕ ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﻓﻲ ﻧﻔﺲ‬ ‫ﺍﻟﺒﻴﺌﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﻤﺼﺮﻑ ﻧﻔﺴﻪ‪.‬‬ ‫‪ ‬ﺗﻌﻤﻞ ﺍﻹﺩﺍﺭﺓ ﺑﺎﺳﺘﻤﺮﺍﺭ ﻋﻠﻰ ﺭﻓﻊ ﻣﺆﺷﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﺬﻱ ﻫﻮ ﻋﺒﺎﺭﺓ ﻋﻦ ﻣﻌﺪﻝ‬ ‫ﺍﻟﻤﻮﺟﻮﺩﺍﺕ ﺍﻟﻤﺴﺘﺜﻤﺮﺓ ﺇﻟﻰ ﻣﺠﻤﻮﻉ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‪.‬‬ ‫‪ ‬ﺗﻌﻤﻞ ﺍﻹﺩﺍﺭﺓ ﺑﺎﺳﺘﻤﺮﺍﺭ ﻋﻠﻰ ﺭﻓﻊ ﻣﺆﺷﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺇﻟﻰ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‪.‬‬ ‫‪ ‬ﺗﻌﻤﻞ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ ﺗﻐﻴﻴﺮ ﺑﻨﻴﺔ ﺍﻟﺘﻤﻮﻳﻞ ﻣﻦ ﺍﻟﻤﺮﺍﺑﺤﺎﺕ ﺇﻟﻰ ﺍﻟﻤﺸﺎﺭﻛﺎﺕ ﺍﻟﺘﻤﻮﻳﻠﻴﺔ ﺍﻟﺘﻲ‬ ‫ﻫﻲ ﺑﺪﻳﻞ ﻋﻦ ﺍﻟﻤﺮﺍﺑﺤﺔ‪.‬‬ ‫‪ ‬ﺗﺤﺴﻦ ﺍﻹﺩﺍﺭﺓ ﻣﻦ ﺍﻹﻓﺎﺩﺓ ﻣﻦ ﺩﻭﺭﺍﻥ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ ﺍﻟﻤﺘﻮﻓﺮﺓ ﻟﺪﻳﻬﺎ‪.‬‬ ‫‪ ‬ﺗﻌﻤﻞ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ ﺍﺟﺘﺬﺍﺏ ﻋﻤﻼء ﺟﺪﺩ ﻭﻋﻠﻰ ﺗﻘﺪﻳﻢ ﺧﺪﻣﺎﺕ ﺟﺪﻳﺪﺓ ﻟﻌﻤﻼﺋﻪ ﺍﻟﺤﺎﻟﻴﻴﻦ‪.‬‬ ‫‪ ‬ﺗﺤﻘﻖ ﺍﻹﺩﺍﺭﺓ ﻧُﻘﻼﺕ ﻧﻮﻋﻴﺔ ﻭﺗﻘﺪﻡ ﻣﺴﺘﻤﺮ ﻓﻲ ﻋﺪﺩ ﺍﻟﻌﻤﻼء ﻭﺃﺣﺠﺎﻡ ﻭﺃﻧﻮﺍﻉ ﺣﺴﺎﺑﺎﺗﻬﻢ‬ ‫ﻭﻣﻌﺎﻣﻼﺗﻬﻢ ﺑﺸﻜﻞ ﻗﺎﺑﻞ ﻟﻠﻘﻴﺎﺱ‪.‬‬ ‫‪ ‬ﺗﺤﺴﻦ ﻣﺆﺷﺮ ﺣﺼﺔ ﺍﻟﻤﻮﺩﻋﻴﻦ ﻣﻦ ﺍﻷﺭﺑﺎﺡ ﺇﻟﻰ ﺣﺼﺔ ﺍﻟﻤﺴﺎﻫﻤﻴﻦ )ﺣﻘﻮﻕ ﺍﻟﻤﻠﻜﻴﺔ(‪.‬‬ ‫‪ ‬ﺗﺴﺘﻮﻋﺐ ﺻﻴﻎ ﺍﻟﺘﻤﻮﻳﻞ ﺍﻟﻔﻮﺍﺋﺾ ﺍﻟﻨﻘﺪﻳﺔ ﻟﺪﻯ ﺍﻟﺠﻤﻬﻮﺭ‪.‬‬ ‫‪ ‬ﺗﺴﺘﻄﻴﻊ ﺍﻹﺩﺍﺭﺓ ﺃﻥ ﺗﻘﺪﻡ ﻟﻠﻤﺼﺮﻑ ﻓﻴﻀﺎ ﻣﺴﺘﻤﺮﺍ ﻣﻦ ﺍﻷﺩﻭﺍﺕ ﻭﺍﻟﻤﻨﺎﻓﺬ ﻭﺍﻟﻌﻘﻮﺩ‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‪.‬‬ ‫‪ ‬ﺗﻌﻤﻞ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺼﺮﻑ ﻋﻠﻰ ﺗﻌﻈﻴﻢ ﺃﺭﺑﺎﺡ ﺍﻟﻤﺴﺎﻫﻤﻴﻦ ﻭﺍﻟﻤﻮﺩﻋﻴﻦ ﻣﻌﺎ؛ ﺣﻴﺚ‬ ‫ﺍﻟﻌﻼﻗﺔ ﺑﻴﻦ ﺍﻟﻄﺮﻓﻴﻦ ﻋﻼﻗﺔ ﻣﺸﺎﺭﻛﺔ ﻻ ﻋﻼﻗﺔ ﻣﻔﺎﻭﺿﺔ‪.‬‬ ‫‪ ‬ﺗﺤﻘﻴﻖ ﺃﻛﺒﺮ ﻓﺎﺭﻕ ﺇﻳﺠﺎﺑﻲ ﺑﻴﻦ ﻣﻌﺪﻝ ﺍﻷﺭﺑﺎﺡ ﻓﻲ ﺍﻟﻤﺼﺮﻑ ﺍﻹﺳﻼﻣﻲ ﻋﻨﻪ ﻓﻲ‬ ‫ﺍﻟﻤﺼﺎﺭﻑ ﺍﻷﺧﺮﻯ ﺍﻟﺘﻲ ﺗﻌﻤﻞ ﻓﻲ ﻧﻔﺲ ﺍﻟﺒﻴﺌﺔ‪.‬‬ ‫‪ ‬ﻫﻨﺎﻙ ﻓﺼﻞ ﺑﻴﻦ ﺍﻟﻤﺪﻳﺮ ﺍﻟﻌﺎﻡ ﻭﺭﺋﻴﺲ ﻣﺠﻠﺲ ﺍﻹﺩﺍﺭﺓ‪.‬‬ ‫‪ ‬ﺗﺄﺳﺲ ﺍﻟﻤﺼﺮﻑ ﻛﺸﺮﻛﺔ ﻣﺴﺎﻫﻤﺔ ﻳﺘﺪﺍﻭﻝ ﺃﺳﻬﻤﻪ ﻓﻲ ﺍﻟﺒﻮﺭﺻﺎﺕ ﺍﻟﻌﺎﻟﻤﻴﺔ‪.‬‬ ‫‪ ‬ﺗﻬﺘﻢ ﺍﻹﺩﺍﺭﺓ ﺑﻘﻴﻤﺔ ﺍﻟﺴﻬﻢ ﺍﻟﺴﻮﻗﻴﺔ ﻭﺗﻌﻤﻞ ﻋﻠﻰ ﺍﺳﺘﻤﺮﺍﺭ ﺍﻟﺘﻮﺳﻊ ﻭﺍﻟﻨﻤﻮ‪.‬‬ ‫‪ ‬ﺗﻬﺘﻢ ﺍﻹﺩﺍﺭﺓ ﺑﺎﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﺨﺎﺻﺔ ﻭﺍﻟﻤﻘﻴﺪﺓ ﻭﺍﻟﺼﻨﺎﺩﻳﻖ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﻤﺘﻌﺪﺩﺓ ﺍﻟﺘﻲ‬ ‫ﺗﺸﻜﻠﻬﺎ ﺍﻟﻤﺼﺎﺭﻑ ﻭﺗﻘﻮﻡ ﺑﺘﺴﻮﻳﻘﻬﺎ ﺛﻢ ﺗﺪﻳﺮﻫﺎ ﺃﻭ ﺗﻌﻬﺪ ﺑﺈﺩﺍﺭﺗﻬﺎ ﺇﻟﻰ ﺷﺮﻛﺎﺕ‬ ‫ﻣﺘﺨﺼﺼﺔ)‪.(٤‬‬ ‫‪ ‬ﺗﻬﺘﻢ ﺍﻹﺩﺍﺭﺓ ﺑﺘﻨﺎﻏﻢ ﺃﺳﻌﺎﺭ ﺃﺳﻬﻤﺎ ﻣﻊ ﺃﺳﻌﺎﺭ ﺃﺳﻬﻢ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻤﺸﺎﺑﻬﺔ؛ ﺣﻴﺚ ﺃﺛﺒﺘﺖ‬ ‫ﺍﻟﺪﺭﺍﺳﺎﺕ)‪ (٥‬ﺗﺄﺛﺮ ﺳﻌﺮ ﺍﻟﺴﻬﻢ ﺑﺄﺳﻌﺎﺭ ﺃﺳﻬﻢ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻤﺸﺎﺑﻬﺔ‪ ،‬ﻛﻤﺎ ﺗﺘﻌﺮﺽ ﻟﻀﻐﻂ‬ ‫ﺍﻟﻤﻮﺩﻋﻴﻦ ﺇﺫﺍ ﺗﻌﺮﺽ ﺃﺣﺪﻫﺎ ﻟﻤﺜﻞ ﺫﻟﻚ‪.‬‬ ‫‪ ‬ﺗﻌﻤﻞ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ ﺗﺨﻔﻴﺾ ﺍﻟﻤﺼﺮﻭﻓﺎﺕ‪ ،‬ﻭﺯﻳﺎﺩﺓ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ ،‬ﻭﺯﻳﺎﺩﺓ ﻣﻌﺪﻝ‬ ‫ﺩﻭﺭﺍﻥ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ ﺍﻟﻤﺴﺘﺜﻤﺮﺓ‪ ،‬ﻭﺗﺤﺴﻴﻦ ﻧﻮﻋﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪ ،‬ﻭﺗﺨﻔﻴﺾ ﻣﻘﺪﺍﺭ‬ ‫ﻭﻧﺴﺒﺔ ﺍﻷﻣﻮﺍﻝ ﺍﻟﻤﻌﻄﻠﺔ ﻋﻦ ﺍﻻﺳﺘﺜﻤﺎﺭ‪.‬‬ ‫‪ ‬ﺗﻌﻤﻞ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ ﺍﻟﻤﻘﺎﺭﺑﺔ ﺑﻴﻦ ﺣﺼﺔ ﺍﻟﻤﻮﺩﻋﻴﻦ ﻣﻦ ﺍﻷﺭﺑﺎﺡ ﺇﻟﻰ ﺣﺼﺔ‬ ‫ﺍﻟﻤﺴﺎﻫﻤﻴﻦ )ﺣﻘﻮﻕ ﺍﻟﻤﻠﻜﻴﺔ(‪ ،‬ﻁﺎﻟﻤﺎ ﻛﺎﻧﺖ ﺍﻟﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﻣﺘﺴﺎﻭﻳﺔ‪.‬‬ ‫‪ ‬ﻳﻘﺎﺱ ﺍﻹﻧﺠﺎﺯ ﺍﻟﻜﻠﻲ ﻟﻺﺩﺍﺭﺓ ﺿﻤﻦ ﺑﻌﺪﻳﻦ‪ :‬ﻣﺎ ﺗﻘﺪﻣﻪ ﻟﻠﻤﺴﺎﻫﻤﻴﻦ ﻣﻦ ﺃﺭﺑﺎﺡ ﻭﻣﺎ‬ ‫ﺗﻘﺪﻣﻪ ﻟﻠﻤﻮﺩﻋﻴﻦ ﻣﻦ ﺣﺼﺺ ﻓﻲ ﺍﻟﺮﺑﺢ‪.‬‬ ‫‪ ‬ﺗﻘﻮﻡ ﺍﻟﻤﺆﺳﺴﺔ ﺑﺈﺟﺮﺍء ﺩﺭﺍﺳﺔ ﻣﺴﺘﻤﺮﺓ ﻟﻤﺘﺘﺎﺑﻌﺔ ﺍﻟﺘﻜﻠﻔﺔ ﻭﺭﺑﺤﻴﺔ ﻛﻞ ﻋﻤﻠﻴﺔ‪.‬‬ ‫‪ ‬ﺗﻌﻤﺪ ﺍﻹﺩﺍﺭﺓ ﺇﻟﻰ ﺗﻮﺯﻳﻊ ﺍﻟﺴﻠﻄﺔ ﻭﺍﻟﺒﻌﺪ ﻋﻦ ﺍﻟﻤﺮﻛﺰﻳﺔ ﻓﻲ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ‪.‬‬ ‫‪ ‬ﺗﺴﺠﻴﻞ ﺃﺳﻬﻢ ﺍﻟﻤﺼﺮﻑ ﻓﻲ ﺃﺳﻮﺍﻕ ﺍﻟﺒﻮﺭﺻﺔ ﺍﻟﻤﺤﻠﻴﺔ ﻭﺍﻟﻌﺎﻟﻤﻴﺔ‪.‬‬ ‫‪ ‬ﺗﻌﻤﻞ ﺍﻹﺩﺍﺭﺓ ﻋﻠﻰ ﺍﺭﺗﻔﺎﻉ ﻧﺴﺒﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺧﺎﺭﺝ ﺍﻟﻤﻴﺰﺍﻧﻴﺔ ﺇﻟﻰ ﻣﺠﻤﻮﻉ‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪.‬‬ ‫‪(4) Ihsan Isik and M. Kabir Hassan, “Cost and Profit Efficiency of the Turkish Banking Industry” Financial‬‬ ‫‪Review, Vol. 37, No. 2, May 2002, pp. 257-280.‬‬ ‫‪(5) Robert Schweitzer, Samuel H. Szewizyk and Raj Varma, “The Effect of Bank Debt Downgrades on Stock‬‬ ‫‪Prices of other Banks,” Financial Review, Vol. 36, No. 4, Nov. 2001, pp. 139-156.‬‬ ‫‪١٧٢‬‬ ‫ﻋﺪﻧﺎﻥ ﻋﺒﺪﷲ ﻣﺤﻤﺪ ﻋﻮﻳﻀﺔ‬ ‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﺍﻟﺠﺎﻧﺐ‬ ‫ﺍﻟﻤﻌﻴﺎﺭ‬ ‫ﺍﻟﺮﺑﺤﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬ ‫ﺍﻟﺘﻤﻮﻳﻞ ﺍﻹﻧﺘﺎﺟﻲ‬ ‫ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ ﺗﻌﻤﻞ‬‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﻣﻮﺍﺭﺩﻫﺎ‬ ‫ﺗﻮﺟﻴﻪ‬ ‫ﻧﺤﻮ‬ ‫ﺍﻟﺘﻤﻮﻳﻠﻴﺔ‬ ‫ﺍﻟﻤﺸﺎﺭﻳﻊ ﺍﻹﻧﺘﺎﺟﻴﺔ‪.‬‬ ‫ ﺗﺤﻈﻰ ﺍﻟﻤﺸﺎﺭﻳﻊ‬‫ﺍﻟﺼﻐﻴﺮﺓ ﺑﺄﻭﻟﻮﻳﺔ‬ ‫ﺍﻟﺘﻤﻮﻳﻞ‪.‬‬ ‫ﺍﻟﺮﺑﺤﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬ ‫ﺍﻟﺰﻛﺎﺓ ﻭﺍﻟﺼﺪﻗﺎﺕ ﻭﺍﻟﻘﺮﺽ ﺍﻟﺤﺴﻦ ﻭﺗﻨﻤﻴﺔ ﺍﻟﻤﺠﺘﻤﻊ ﺍﻟﻤﺤﻠﻲ‬ ‫ﺍﻹﺷﺮﺍﻑ ﻭﺍﻟﺮﻗﺎﺑﺔ‬ ‫ﺍﻟﺪﻋﻢ ﺍﻟﻔﻨﻲ ﻣﻦ ﻗﺒﻞ ﺟﻬﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ‬ ‫‪-‬‬ ‫ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‪ -‬ﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻟﺠﻴﺪﺓ‬ ‫‪ ‬ﺗﺤﺴﻦ ﺍﻟﻤﺆﺳﺴﺔ ﻣﻦ ﻣﺆﺷﺮ ﻧﺴﺒﺔ ﺍﻟﺘﻤﻮﻳﻞ ﺍﻹﻧﺘﺎﺟﻲ ﺇﻟﻰ ﻣﺠﻤﻮﻉ ﺍﻟﺘﻤﻮﻳﻞ‪.‬‬ ‫‪ ‬ﺗﺮﻓﻊ ﺍﻟﻤﺆﺳﺴﺔ ﻣﻦ ﻧﺴﺒﺔ ﺍﻟﺘﻤﻮﻳﻞ ﺍﻟﻤﻮﺟﻬﺔ ﻧﺤﻮ ﺍﻟﻤﺸﺎﺭﻳﻊ ﺍﻹﻧﺘﺎﺟﻴﺔ ﺍﻟﺼﻐﻴﺮﺓ‪.‬‬ ‫‪ ‬ﺗﺠﺮﻱ ﺍﻟﻤﺆﺳﺴﺔ ﻣﺮﺍﺟﻌﺔ ﺩﻭﺭﻳﺔ ﻟﻜﻔﺎءﺓ ﺍﻟﻤﺸﺎﺭﻳﻊ ﺍﻟﺼﻐﻴﺮﺓ ﺍﻟﺘﻲ ﻣﻮﻟﺘﻬﺎ‪.‬‬ ‫ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ﺗﺘﻮﻟﻰ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ ﻣﺴﺆﻭﻟﻴﺔ‬ ‫ﺗﻮﺯﻳﻊ ﺍﻟﺰﻛﺎﺓ ﻧﻴﺎﺑﺔ‬ ‫ﻋﻦ ﺍﻟﻤﺴﺎﻫﻤﻴﻦ‪.‬‬ ‫ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ﺗﻘﺪﻡ‬ ‫ﺿﺎ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ ﻗﺮﻭ ً‬ ‫ﺣﺴﻨﺔ‪.‬‬ ‫ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ﺗﺴﻬﻢ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﺍﻟﺘﻨﻤﻴﺔ‪.‬‬ ‫ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ﺗﺴﻬﻢ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﺍﻷﻧﺸﻄﺔ ﺍﻹﻧﺴﺎﻧﻴﺔ‬ ‫ﻭﺍﻟﺨﺪﻣﺎﺕ‬ ‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪.‬‬ ‫‪ ‬ﺗﺘﺮﺍﻭﺡ ﻧﺴﺒﺔ ﺍﻟﺰﻛﺎﺓ ﻭﺍﻟﺼﺪﻗﺎﺕ ﺇﻟﻰ ﺣﻘﻮﻕ ﺍﻟﻤﻠﻜﻴﺔ ﻣﺎ ﺑﻴﻦ )‪ (٪٢٫٥‬ﺇﻟﻰ‬ ‫)‪ (٪٧٫٥‬ﻟﻤﻦ ﻳﺄﺧﺬ ﺑﺎﻟﺮﺃﻱ ﺑﺘﺰﻛﻴﺔ ﺍﻷﺭﺑﺎﺡ ﻣﺜﻞ ﺯﻛﺎﺓ ﺍﻟﺰﺭﻭﻉ‪.‬‬ ‫‪ ‬ﺗﺮﻓﻊ ﺍﻟﻤﺆﺳﺴﺔ ﻣﻦ ﻧﺴﺒﺔ ﺍﻟﻘﺮﺽ ﺍﻟﺤﺴﻦ ﺇﻟﻰ ﻣﻮﺟﻮﺩﺍﺗﻬﺎ ﺍﻟﻨﻘﺪﻳﺔ‪.‬‬ ‫‪ ‬ﺗﺘﻨﻮﻉ ﺍﻟﻘﺮﻭﺽ ﺍﻟﺤﺴﻨﺔ ﻟﺘﺸﻤﻞ ﻣﺠﺎﻻﺕ ﺍﻟﺘﻌﻠﻴﻢ ﻭﺍﻟﻌﻼﺝ ﻭﺍﻟﺰﻭﺍﺝ ﻭﺃﻫﺪﺍﻑ‬ ‫ﺍﺟﺘﻤﺎﻋﻴﺔ ﻋﺪﻳﺪﺓ ﺃﺧﺮﻯ‪.‬‬ ‫‪ ‬ﻳﻘﻮﻡ ﺍﻟﻤﺼﺮﻑ ﺑﻔﺘﺢ ﺻﻨﺪﻭﻕ ﺍﻟﻘﺮﺽ ﺍﻟﺤﺴﻦ ﻟﻠﻤﺘﺒﺮﻋﻴﻦ ﻣﻦ ﺧﺎﺭﺝ ﺍﻟﻤﺼﺮﻑ‪.‬‬ ‫‪ ‬ﻻ ﺗﻘﻞ ﻧﺴﺒﺔ ﺍﻹﺳﻬﺎﻣﺎﺕ ﻓﻲ ﺍﻷﻧﺸﻄﺔ ﺍﻹﻧﺴﺎﻧﻴﺔ ﻭﺍﻟﺨﺪﻣﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻋﻨﻬﺎ ﻓﻲ‬ ‫ﺍﻟﻤﺆﺳﺴﺎﺕ ﺍﻟﻌﺎﻟﻤﻴﺔ ﺍﻟﻤﻤﺎﺛﻠﺔ‪.‬‬ ‫ﺍﻟﺠﻤﻬﻮﺭ‬ ‫ ﻳﺜﻖ‬‫ﺑﺎﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﺛﻘﺔ ﻋﺎﻟﻴﺔ‪.‬‬ ‫ ﻛﻔﺎﻳﺔ ﻓﻲ ﺭﺃﺳﻤﺎﻝ‬‫ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫‪ ‬ﺗﺸﺘﻖ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺛﻘﺔ ﺍﻟﻤﻮﺩﻋﻴﻦ ﻣﻦ ﻗﻮﺓ ﺭﺃﺳﻤﺎﻟﻬﺎ ﻭﺍﻟﺘﻲ ﺗﻮﺣﻲ‬ ‫ﻟﻠﻤﻮﺩﻋﻴﻦ ﺑﺮﻭﺡ ﺍﻷﻣﻦ ﻋﻠﻰ ﻭﺩﺍﺋﻌﻬﻢ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻭﺍﻟﺠﺎﺭﻳﺔ؛ ﻟﻮﺟﻮﺩ ﻛﻔﺎﻳﺔ ﻓﻲ‬ ‫ﺭﺃﺳﻤﺎﻟﻬﺎ ﻳﻤﻜﻨﻬﺎ ﺃﻥ ﺗﻐﻄﻲ ﺟﻤﻴﻊ ﺍﻻﺣﺘﻤﺎﻻﺕ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‪.‬‬ ‫‪ ‬ﺗﺘﻤﺘﻊ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺑﻜﻔﺎﻳﺔ ﺭﺃﺳﻤﺎﻟﻴﺔ ﻋﺎﻟﻴﺔ ﻻ ﻳﻘﻞ ﻣﺆﺷﺮ ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺇﻟﻰ‬ ‫ﺟﻤﻴﻊ ﺍﻟﻤﻮﺟﻮﺩﺍﺕ ﺑﺤﺎﻝ ﻋﻦ )‪ (٦)(١/١٢‬ﻭﻫﻮ ﺃﻣﺮ ﻣﻬﻢ ﻟﻠﺤﻔﺎﻅ ﻋﻠﻰ ﺳﻼﻣﺔ‬ ‫ﺍﻟﻤﺼﺮﻑ ﻭﻻﺟﺘﺬﺍﺏ ﺍﻟﻮﺩﺍﺋﻊ ﺑﺄﻧﻮﺍﻋﻬﺎ ﺍﻟﻤﺘﻌﺪﺩﺓ‪.‬‬ ‫‬‫‬‫‪-‬‬ ‫)‪ (٦‬ﻗﺤﻒ‪ ،‬ﻣﻨﺬﺭ‪ ،‬ﻋﻮﺍﻣﻞ ﻧﺠﺎﺡ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﺹ‪.٣٤‬‬ ‫ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﺍﻟﺠﺎﻧﺐ‬ ‫ﺍﻹﺷﺮﺍﻑ ﻭﺍﻟﺮﻗﺎﺑﺔ‬ ‫ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺸﺮﻋﻴﺔ‬ ‫ﺍﻟﻤﻌﻴﺎﺭ‬ ‫‪-‬‬ ‫‬‫‪-‬‬ ‫‬‫‪-‬‬ ‫ﺗﺘﻮﻟﻰ ﻣﻬﻤﺔ ﺍﻟﺮﻗﺎﺑﺔ‬ ‫ﻫﻴﺌﺔ‬ ‫ﺍﻟﺸﺮﻋﻴﺔ‬ ‫ﻋﻦ‬ ‫ﻣﺴﺘﻘﻠﺔ‬ ‫ﺍﻟﻤﺼﺮﻑ ﻓﻲ ﺷﻜﻠﻬﺎ‬ ‫ﻭﻓﻲ‬ ‫ﺍﻟﻤﺆﺳﺴﻲ‬ ‫ﻭﻓﻲ‬ ‫ﻗﺮﺍﺭﺍﺗﻬﺎ‬ ‫ﻣﻜﺎﻓﺂﺗﻬﺎ ﺍﻟﻤﺎﻟﻴﺔ‪.‬‬ ‫ﺗﺘﺒﻊ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺸﺮﻋﻴﺔ‬ ‫ﻣﺆﺳﺴﻴﺎ ﺇﻟﻰ ﺟﻬﺔ‬ ‫ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﻤﺮﻛﺰﻳﺔ‪.‬‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺗﻤﺎﺭﺱ‬ ‫ﺭﻗﺎﺑﺔ‬ ‫ﺍﻟﺸﺮﻋﻴﺔ‬ ‫ﺣﻘﻴﻘﻴﺔ ﻓﻌﺎﻟﺔ ﻋﻠﻰ‬ ‫ﺍﻟﻤﻌﺎﻳﻴﺮ‬ ‫ﺗﻨﻔﻴﺬ‬ ‫ﺍﻟﺸﺮﻋﻴﺔ ﻭﺍﻟﻔﺘﺎﻭﻯ‬ ‫ﺍﻟﺠﻤﺎﻋﻴﺔ ﻓﻲ ﺟﻤﻴﻊ‬ ‫ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ﻋﻘﻮﺩ‬ ‫ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﻭﻣﻌﺎﻣﻼﺗﻬﺎ‪.‬‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺗﻤﺎﺭﺱ‬ ‫ﺍﻟﺸﺮﻋﻴﺔ ﺭﻗﺎﺑﺔ ﻋﻠﻰ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﺍﺑﺘﻜﺎﺭﺍﺕ‬ ‫ﺍﻟﻬﻨﺪﺳﺔ ﺍﻟﻤﺎﻟﻴﺔ‪.‬‬ ‫ﺍﻟﻬﻴﺌﺔ‬ ‫ﺗﻤﺎﺭﺱ‬ ‫ﺭﻗﺎﺑﺔ‬ ‫ﺍﻟﺸﺮﻋﻴﺔ‬ ‫ﻓﻲ‬ ‫ﻣﺴﺘﻘﻠﺔ‬ ‫ﻗﺮﺍﺭﺍﺗﻬﺎ‪ ،‬ﻭﺷﻔﺎﻓﺔ‬ ‫ﺗﻘﺎﺭﻳﺮﻫﺎ‬ ‫ﻓﻲ‬ ‫ﻭﺗﻮﺻﻴﺎﺗﻬﺎ‪.‬‬ ‫‪١٧٣‬‬ ‫ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‪ -‬ﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻟﺠﻴﺪﺓ‬ ‫‪ ‬ﺗﺆﺩﻱ ﺛﻘﺔ ﺍﻟﺠﻤﻬﻮﺭ ﻓﻲ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺸﺮﻋﻴﺔ ﺇﻟﻰ ﺗﺴﻮﻳﻖ ﺧﺪﻣﺎﺕ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ‬ ‫ﻭﻣﻨﺘﺠﺎﺗﻪ ﺍﻟﻤﺎﻟﻴﺔ‪.‬‬ ‫‪ ‬ﺗﺤﻮﺯ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺸﺮﻋﻴﺔ ﺍﻟﻤﺸﺮﻓﺔ ﻋﻠﻰ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺳﻤﻌﺔ ﺣﺴﻨﺔ ﻭﺗﻘﺪﻳﺮ‬ ‫ﻭﺛﻘﺔ ﻣﻦ ﺍﻟﺠﻤﻬﻮﺭ‪.‬‬ ‫‪ ‬ﺗﺨﻀﻊ ﺍﺑﺘﻜﺎﺭﺍﺕ ﺇﺩﺍﺭﺓ ﺍﻟﻬﻨﺪﺳﺔ ﺍﻟﻤﺎﻟﻴﺔ ﻓﻲ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺇﻟﻰ ﺭﻗﺎﺑﺔ‬ ‫ﺷﺮﻋﻴﺔ ﻓﺎﺣﺼﺔ‪.‬‬ ‫‪ ‬ﺍﻟﺸﻜﻞ ﺍﻟﻤﺆﺳﺴﻲ ﻟﻠﺮﻗﺎﺑﺔ ﺍﻟﺸﺮﻋﻴﺔ ﻳﻤ ّﻜﻨﻬﺎ ﻣﻦ ﺍﻟﺠﻤﻊ ﺑﻴﻦ ﺍﻟﻔﻌﺎﻟﻴﺔ ﻭﺍﻟﺴﻤﻌﺔ ﻣﻌﺎ‪،‬‬ ‫ﺑﺤﻴﺚ ﺗﺴﺘﻄﻴﻊ ﺃﻥ ﺗﻜﺴﺐ ﺛﻘﺔ ﺣﻘﻴﻘﻴﺔ ﺗﺴﺘﻔﻴﺪ ﻣﻨﻬﺎ ﺍﻟﻤﺆﺳﺴﺔ ﻓﻲ ﺗﺴﻮﻳﻖ ﺧﺪﻣﺎﺗﻬﺎ‬ ‫ﻭﻣﻨﺘﺠﺎﺗﻬﺎ ﺍﻟﻤﺎﻟﻴﺔ‪.‬‬ ‫‪ ‬ﺗﺘﻘﺎﺿﻰ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺸﺮﻋﻴﺔ ﻣﻜﺎﻓﺂﺗﻬﺎ ﺍﻟﻤﺎﻟﻴﺔ ﻣﻦ ﺟﻬﺔ ﻣﺮﻛﺰﻳﺔ ﺗﺘﻮﻟﻰ ﻣﻬﻤﺔ ﺍﻟﺮﻗﺎﺑﺔ‬ ‫ﻋﻠﻰ ﺟﻤﻴﻊ ﺍﻟﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‪.‬‬ ‫‪ ‬ﺗﺘﻤﺘﻊ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺸﺮﻋﻴﺔ ﺑﺎﺳﺘﻘﻼﻟﻴﺔ ﺍﻟﻘﺮﺍﺭ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺈﻗﺮﺍﺭ ﺃﻭ ﺭﻓﺾ ﺻﻴﻎ ﺗﻤﻮﻳﻠﻴﺔ ﺃﻭ‬ ‫ﺇﺟﺮﺍءﺍﺕ ﺗﻨﻔﻴﺬﻳﺔ ﻣﻌﻴﻨﺔ‪.‬‬ ‫‪ ‬ﻋﺪﺩ ﺃﻓﺮﺍﺩ ﻫﻴﺌﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺸﺮﻋﻴﺔ ﻣﻨﺎﺳﺐ ﻭﻣﻦ ﺃﺻﺤﺎﺏ ﺍﻟﺘﺨﺼﺺ ﺍﻟﻤﺒﺎﺷﺮ ﻓﻲ‬ ‫ﻣﺠﺎﻝ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‪.‬‬ ‫‪ ‬ﺃﻋﻀﺎء ﺍﻟﻬﻴﺌﺔ ﺍﻟﺸﺮﻋﻴﺔ ﻣﺘﻔﺮﻏﻴﻦ ﻭﻋﻠﻰ ﺗﻮﺍﺻﻞ ﺩﺍﺋﻢ ﺑﻴﻮﻣﻴﺎﺕ ﺍﻟﻌﻤﻞ ﻣﻦ ﺣﻴﺚ‬ ‫ﺍﻟﺘﺨﻄﻴﻂ ﻭﺍﻟﺘﻨﻔﻴﺬ ﻭﺍﻟﺘﻘﻮﻳﻢ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ‪.‬‬ ‫‪ ‬ﺗﺘﺼﻒ ﺗﻘﺎﺭﻳﺮ ﺍﻟﻬﻴﺌﺎﺕ ﺍﻟﺸﺮﻋﻴﺔ ﺑﺎﻟﺘﻔﺎﺻﻴﻞ ﺍﻟﻤﺒﻴﻨﺔ ﻟﻤﺪﻯ ﺳﻼﻣﺔ ﺍﻟﺘﻨﻔﻴﺬ‬ ‫ﻭﺍﻹﺟﺮﺍءﺍﺕ‪.‬‬ ‫‪١٧٤‬‬ ‫ﻋﺪﻧﺎﻥ ﻋﺒﺪﷲ ﻣﺤﻤﺪ ﻋﻮﻳﻀﺔ‬ ‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﺍﻟﺠﺎﻧﺐ‬ ‫ﺍﻟﻀﻮﺍﺑﻂ ﺍﻟﺸﺮﻋﻴﺔ‬ ‫ﺻﻴﻎ ﺍﻟﺘﻤﻮﻳﻞ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ‬ ‫ﺍﻟﻌﻼﻗﺔ ﺑﻴﻦ ﺍﻟﻤﺼﺮﻑ ﻭﺍﻟﻤﻮﺩﻋﻴﻦ ‪ -‬ﺍﻟﻌﻼﻗﺔ ﺑﻴﻦ ﺍﻟﻤﺼﺮﻑ ﻭﻁﺎﻟﺒﻲ ﺍﻟﺘﻤﻮﻳﻞ ‪ -‬ﺍﻟﻌﻼﻗﺔ ﺑﻴﻦ ﺍﻟﻤﺼﺮﻑ ﻭﺍﻟﻌﺎﻣﻠﻴﻦ‬ ‫ﺍﻟﻤﻌﻴﺎﺭ‬ ‫‪-‬‬ ‫‬‫‬‫‬‫‪-‬‬ ‫‬‫‬‫‬‫‬‫‪-‬‬ ‫ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ﺗﻠﺘﺰﻡ‬ ‫ﺑﺎﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺸﺮﻋﻴﺔ ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺠﻠﺲ‬ ‫ﺍﻋﺘﻤﺪﻫﺎ‬ ‫ﻟﻬﻴﺌﺔ‬ ‫ﺍﻟﺸﺮﻋﻲ‬ ‫ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ‬ ‫ﻟﻠﻤﺆﺳﺴﺎﺕ‪ (٧‬ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻹﺳﻼﻣﻴﺔ) ‪.‬‬ ‫ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ﺗﻠﺘﺰﻡ‬ ‫ﺍﻟﻤﺠﻤﻌﻴﺔ‬ ‫ﺑﺎﻟﻔﺘﺎﻭﻯ‬ ‫ﺍﻟﻤﻘﺮﺭﺓ‪.‬‬ ‫ﺍﻟﻔﺘﻮﻯ‬ ‫ﺗﺘﺼﻒ‬ ‫ﻭﺗﻔﻬﻢ( ﻋﻠﻰ‬ ‫ﻮﺿﻮﺡ‬ ‫ﺑﺎﻟ‬ ‫ﺍﻟﻮﺟﻪ ﺍﻟﺼﺤﻴﺢ)‪. ٨‬‬ ‫ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ﺗﺘﺠﻨﺐ‬ ‫ﺍﻟﺘﻌﺎﻣﻼﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻣﻮﺿﻊ‬ ‫ﺍﻟﺸﺒﻬﺔ ﻭﺍﻟﺘﺤﻔﻆ ﻣﻦ ﻗﺒﻞ‬ ‫ﺍﻟﻬﻴﺌﺎﺕ ﺍﻟﺸﺮﻋﻴﺔ‪.‬‬ ‫ﺗﻘﺪﻡ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﺘﻤﻮﻳﻞ‬ ‫ﺍﻟﻨﻘﺪﻱ ﻋﻠﻰ ﺃﺳﺎﺱ‬ ‫ﺍﻟﻤﺸﺎﺭﻛﺔ ﻓﻲ ﻧﺘﺎﺋﺞ‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﺭﺑﺤﺎ ﺃﻭ‬ ‫ﺧﺴﺎﺭﺓ‪.‬‬ ‫ﺗﺒﻴﻊ ﺍﻟﻤﺆﺳﺴﺔ ﺳﻠﻌﺔ‬ ‫ﺃﻭ ﺧﺪﻣﺔ ﺗﻤﺘﻠﻜﻬﺎ‬ ‫ﻣﻠﻜﻴﺔ ﺣﻘﻴﻘﺔ‪.‬‬ ‫ﺗﻘﺪﻡ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﺘﻤﻮﻳﻞ‬ ‫ﺍﻟﻨﻘﺪﻱ ﻟﻠﻤﻘﺘﺮﺽ ﻋﻠﻰ‬ ‫ﺃﺳﺎﺱ ﺍﻟﻘﺮﺽ ﺍﻟﺤﺴﻦ‪.‬‬ ‫ﺗﻠﺘﺰﻡ ﺍﻟﻤﺆﺳﺴﺔ ﻓﻲ ﻋﻤﻠﻴﺎﺗﻬﺎ‬ ‫ﺑﻘﺎﻋﺪﺓ ﺍﻟﻐﻨﻢ ﺑﺎﻟﻐﺮﻡ‪.‬‬ ‫ﺗﺤﺮﺹ ﺍﻟﻤﺆﺳﺴﺔ ﻋﻠﻰ‬ ‫ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﻟﻜﺎﻣﻠﺔ ﻓﻲ‬ ‫ﺍﻻﻟﺘﺰﺍﻡ ﺑﺎﻟﺸﺮﻳﻌﺔ‬ ‫ﺍﻟﻤﺆﺳﺴﺔ‬ ‫ﺗﻠﺘﺰﻡ‬ ‫ﺑﺎﻟﻤﻘﺮﺭﺍﺕ ﺍﻟﺸﺮﻋﻴﺔ‬ ‫ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﺘﻮﺯﻳﻊ‬ ‫ﺍﻟﻌﺎﺩﻝ ﻟﻸﺭﺑﺎﺡ ﺑﻴﻦ‬ ‫ﺍﻟﻤﻮﺩﻋﻴﻦ‬ ‫ﻭﺍﻟﻤﺴﺎﻫﻤﻴﻦ‪ .‬ﻭﺗﻠﺘﺰﻡ‬ ‫ﺍﻟﻤﺆﺳﺴﺔ ﺑﺎﻷﺣﻜﺎﻡ‬ ‫ﻟﻌﻘﺪ‬ ‫ﺍﻟﺸﺮﻋﻴﺔ‬ ‫ﺍﻟﻤﻀﺎﺭﺑﺔ‪.‬‬ ‫ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء‪ -‬ﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻟﺠﻴﺪﺓ‬ ‫‪ ‬ﺗﻔﺼﺢ ﺍﻟﻤﺆﺳﺴﺔ ﻓﻲ ﺗﻘﺎﺭﻳﺮﻫﺎ ﻋﻦ ﺍﻷﻭﻋﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻭﺍﻻﺩﺧﺎﺭﻳﺔ ﻭﺻﻴﻎ‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﺘﻲ ﻭﻅﻔﺖ ﻓﻴﻬﺎ ﺍﻷﻣﻮﺍﻝ ﻭﻋﻦ ﻧﺘﺎﺋﺞ ﻋﻤﻠﻴﺎﺗﻬﺎ ﺑﻜﻞ ﺷﻔﺎﻓﻴﺔ‪ ،‬ﻭﺑﺸﻜﻞ‬ ‫ﺩﻭﺭﻱ‪ ،‬ﻭﺗﻨﺸﺮﻫﺎ‪.‬‬ ‫‪ ‬ﺗﻔﺘﺢ ﺍﻟﻤﺆﺳﺴﺔ ﺻﻨﺎﺩﻳﻘﻬﺎ ﻟﻼﻗﺘﺮﺍﺣﺎﺕ ﻭﺍﻟﺸﻜﺎﻭﻯ ﻟﻠﺠﻤﻬﻮﺭ‪.‬‬ ‫‪ ‬ﺗﺘﻴﺢ ﺍﻟﻤﺆﺳﺴﺔ ﺟﻤﻴﻊ ﺗﻘﺎﺭﻳﺮﻫﺎ ﻟﻠﻬﻴﺌﺔ ﺍﻟﺸﺮﻋﻴﺔ ﺍﻟﻤﺮﺍﻗﺒﺔ ﻭﺍﻟﻤﺨﺘﺼﻴﻦ‪.‬‬ ‫‪ ‬ﺗﻀﻊ ﺍﻟﻤﺆﺳﺴﺔ ﺇﺟﺮﺍءﺍﺕ ﺗﻀﻤﻦ ﺳﻼﻣﺔ ﺍﻟﺘﻨﻔﻴﺬ ﺍﻟﺸﺮﻋﻲ ﻭﺍﻟﻔﻨﻲ‬ ‫‪ ‬ﺗﻌﺪﻝ ﺍﻟﻤﺆﺳﺴﺔ ﻣﻦ ﺇﺟﺮﺍءﺍﺗﻬﺎ ﻣﺴﺘﻔﻴﺪﺓ ﻣﻦ ﺗﻮﺻﻴﺎﺕ ﺍﻟﻬﻴﺌﺔ ﺍﻟﺸﺮﻋﻴﺔ ﺍﻟﻤﺮﺍﻗﺒﺔ‬ ‫ﻭﻣﻼﺣﻈﺎﺕ ﺍﻟﻤﺨﺘﺼﻴﻦ ﻭﺍﻗﺘﺮﺍﺣﺎﺗﻬﻢ‪.‬‬ ‫‪ ‬ﺗﻨﺄﻯ ﺍﻟﻤﺆﺳﺴﺔ ﺑﻌﻤﻠﻴﺎﺗﻬﺎ ﻋﻦ ﺍﻟﺘﻮﺭﻕ ﺍﻟﻤﻨﻈﻢ‬ ‫‪ ‬ﺗﺘﺤﻤﻞ ﺍﻟﻤﺆﺳﺴﺔ ﻣﻐﺎﻧﻢ ﻭﻣﻐﺎﺭﻡ ﺍﻟﻤﻠﻚ ﻓﻲ ﻋﻤﻠﻴﺎﺗﻬﺎ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻭﻻ ﺗﺤﻤﻞ ﺍﻟﻤﻐﺎﺭﻡ‬ ‫ﻟﻶﻣﺮ ﺑﺎﻟﺸﺮﺍء ﻓﻲ ﺍﻟﻤﺮﺍﺑﺤﺎﺕ‪.‬‬ ‫‪ ‬ﺗﻨﺄﻯ ﺍﻟﻤﺆﺳﺴﺔ ﻋﻦ ﺍﻷﺧﺬ ﺑﺎﻟﻮﻋﺪ ﺍﻟﻤﻠﺰﻡ ﻓﻲ ﺍﻟﻤﺮﺍﺑﺤﺎﺕ‪.‬‬ ‫‪ ‬ﺗﺘﺠﻨﺐ ﺍﻟﻤﺆﺳﺴﺔ ﻣﺨﺎﻁﺮﺓ ﻧﻜﻮﻝ ﺍﻷﻣﺮ ﺑﺎﻟﺸﺮﺍء ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺨﻴﺎﺭﺍﺕ ﻓﻲ ﺍﻟﻔﻘﻪ‬ ‫ﺍﻹﺳﻼﻣﻲ‪.‬‬ ‫‪ ‬ﺗﻤﺘﻠﻚ ﺍﻟﻤﺆﺳﺴﺔ ﺳﻠﻊ ﻭﺧﺪﻣﺎﺕ ﻋﻦ ﻁﺮﻳﻖ ﺍﻟﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺷﺮﻛﺎﺕ ﻣﻨﺘﺠﺔ ﻟﺘﻠﻚ‬ ‫ﺍﻟﺴﻠﻊ ﻭﺍﻟﺨﺪﻣﺎﺕ؛ ﻣﻤﺎ ﻳﺨﻮﻟﻬﺎ ﺍﻟﺘﺼﺮﻑ ﺑﺎﻟﺒﻴﻊ ﺗﺼﺮﻑ ﺍﻟﻤﺎﻟﻜﻴﻦ‪.‬‬ ‫‪ ‬ﺗﺘﻘﺒﻞ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻟﺠﺎﺭﻳﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﻘﺮﺽ ﺍﻟﺤﺴﻦ ﻭﺗﻜﻮﻥ‬ ‫ﻳﺪﻫﺎ ﻋﻠﻰ ﺗﻠﻚ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻳﺪ ﺿﻤﺎﻥ‪.‬‬ ‫‪ ‬ﺗﺘﻘﺒﻞ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻟﻮﺩﺍﺋﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﻋﻘﺪ ﺍﻟﻤﻀﺎﺭﺑﺔ‬ ‫ﻭﺗﻜﻮﻥ ﻳﺪﻫﺎ ﻋﻠﻰ ﺗﻠﻚ ﺍﻟﺤﺴﺎﺑﺎﺕ ﻳﺪ ﺃﻣﺎﻧﺔ‪.‬‬ ‫‪ ‬ﺗﻌﻤﻞ ﺍﻟﻤﺆﺳﺴﺔ ﻋﻠﻰ ﺗﻮﻅﻴﻒ ﻣﻮﺍﺭﺩﻫﺎ ﺍﻟﻤﺎﻟﻴﺔ ﻓﻲ ﻋﻤﻠﻴﺎﺕ ﺍﺳﺘﺜﻤﺎﺭﻳﺔ ﺣﻘﻴﻘﻴﺔ‬ ‫ﻭﺫﺍﺕ ﻗﻴﻤﺔ ﻣﻀﺎﻓﺔ‪.‬‬ ‫‪ ‬ﺗﻘﻠﻞ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﻣﻦ ﺗﻤﻮﻳﻞ ﺍﻟﻤﺮﺍﺑﺤﺎﺕ ﻟﺼﺎﻟﺢ ﺗﻤﻮﻳﻞ ﺍﻟﻤﺸﺎﺭﻛﺎﺕ ﻓﻲ‬ ‫ﻣﺸﺎﺭﻳﻊ ﻣﻨﺘﺠﺔ‪.‬‬ ‫‪ ‬ﺗﺴﻌﻰ ﺍﻟﻤﺆﺳﺴﺔ ﺇﻟﻰ ﺗﻮﻓﻴﺮ ﺍﻻﺣﺘﻴﺎﻁﻴﺎﺕ ﺍﻟﻼﺯﻣﺔ ﻻﺳﺘﻘﺮﺍﺭ ﻣﻌﺪﻻﺕ ﺍﻟﺘﻮﺯﻳﻊ‬ ‫ﻋﻠﻰ ﺃﺭﺑﺎﺏ ﺍﻟﻤﺎﻝ ﻓﻲ ﺣﺴﺎﺑﺎﺕ ﺍﻟﻤﻀﺎﺭﺑﺔ ﻭﻋﻠﻰ ﺍﻟﺴﺎﻫﻤﻴﻦ‪.‬‬ ‫‪ ‬ﻳﺸﺎﺭﻙ ﺍﻟﻤﻮﺩﻋﻮﻥ ﻓﻲ ﺍﻷﺭﺑﺎﺡ ﺣﺴﺐ ﻧﺴﺒﺔ ﺍﻟﺮﺑﺢ ﺍﻟﻤﺘﻔﻖ ﻋﻠﻴﻬﺎ ﻭﻋﻠﻰ ﺟﻤﻴﻊ‬ ‫ﻣﺒﺎﻟﻐﻬﻢ ﺍﻟﻤﺸﻐﻠﺔ ﻭﻟﻴﺲ ﻋﻠﻰ ﻧﺴﺒﺔ ﻣﻨﻬﺎ‪.‬‬ ‫‪ ‬ﺗﺮﺍﻋﻲ ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻘﺒﺾ ﺍﻟﺸﺮﻋﻲ ﻟﻠﻌﻤﻼﺕ ﻓﻲ ﻣﻌﺎﻣﻼﺕ ﺍﻟﺼﺮﻑ ﺑﻌﻴﺪًﺍ ﻋﻦ‬ ‫ﺍﻟﻤﻀﺎﺭﺑﺎﺕ )ﺍﻟﻤﺠﺎﺯﻓﺎﺕ( ﺍﻟﻤﺤﺮﻣﺔ‪.‬‬ ‫‪ .١١‬ﺍﻟﻨﺘﺎﺋﺞ ﻭﺍﻟﺘﻮﺻﻴﺎﺕ‬ ‫ﺍﻟﻨﺘﺎﺋﺞ‬ ‫)‪ (٧‬ﺍﻟﻨﺠﺪﻱ‪ ،‬ﻋﺒﺪﺍﻟﺮﺣﻤﻦ )‪٢٠١٠‬ﻡ( ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺸﺮﻋﻴﺔ ﺍﻟﻨﺺ ﺍﻟﻜﺎﻣﻞ‪ ،‬ﻣﻦ ﺍﻟﻤﻌﻴﺎﺭ ﺭﻗﻢ )‪ (١‬ﺇﻟﻰ ﺍﻟﻤﻌﻴﺎﺭ ﺭﻗﻢ )‪(٤١‬‬ ‫ﻫﻴﺌﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﺍﻟﻤﻨﺎﻣﺔ ﺍﻟﺒﺤﺮﻳﻦ‪ ،‬ﺭﻗﻢ ﺍﻟﻨﺎﺷﺮ ﺍﻟﺪﻭﻟﻲ‪:‬‬ ‫‪99901-23-06-3 ISBN‬‬ ‫)‪ (٨‬ﺁﻝ ﻣﺤﻤﻮﺩ‪ ،‬ﻋﺒﺪﺍﻟﻨﺎﺻﺮ )‪٢٠١٥‬ﻡ( ﺍﺳﺘﻌﺮﺍﺽ ﻣﻌﺎﻳﻴﺮ ﺿﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ ﺍﻟﻨﻮﻋﻴﺔ ﻓﻲ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺸﺮﻋﻴﺔ‪ ،‬ﻣﺆﺗﻤﺮ‬ ‫ﺍﻟﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‪٢٠١٥-٨-٢٢ ،‬ﻡ‪ ،‬ﺍﻗﺘﺼﺎﺩ‪ -‬ﺻﺤﻴﻔﺔ ﺍﻟﻮﺳﻂ ﺍﻟﺒﺤﺮﻳﻨﻴﺔ ‪ -‬ﻣﻤﻠﻜﺔ ﺍﻟﺒﺤﺮﻳﻦ‪.‬‬ ‫ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫‪١٧٥‬‬ ‫ﺗﻮﺻﻞ ﺍﻟﺒﺎﺣﺚ ﺇﻟﻰ ﺗﻘﺪﻳﻢ ﺇﻁﺎﺭ ﻟﻀﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻓﻲ ﻣﺠﺎﻻﺕ‬ ‫ﺗﺘﻌﻠﻖ ﺑﺎﻟﻤﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‪ ،‬ﻭﺍﻟﺮﺑﺤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻭﺍﻟﻘﻴﺎﺩﺓ ﺍﻟﻤﺼﺮﻓﻴﺔ ﻭﺍﻟﺘﺨﻄﻴﻂ‪،‬‬ ‫ﻭﺍﻟﺮﺑﺤﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻭﻛﺬﻟﻚ ﻓﻲ ﻣﺠﺎﻝ ﺍﻹﺷﺮﺍﻑ ﻭﺍﻟﺮﻗﺎﺑﺔ‪ .‬ﻭﻗﺪ ﺃﺿﺎﻓﺖ ﺍﻟﺪﺭﺍﺳﺔ‬ ‫ﻣﻌﺎﻳﻴﺮ ﻟﻠﺠﻮﺩﺓ ﺍﻟﻤﺼﺮﻓﻴﺔ ﻓﻲ ﺍﻟﻤﺠﺎﻻﺕ ﺁﻧﻔﺔ ﺍﻟﺬﻛﺮ‪ ،‬ﻛﻤﺎ ﻭﻅﻔﺖ ﺍﻟﻤﺆﺷﺮﺍﺕ ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻭﺃﺧﻴﺮﺍ ﺃﺿﺎﻓﺖ ﺍﻟﺴﻠﻮﻛﺎﺕ ﺍﻟﺠﻴﺪﺓ ﺍﻟﺘﻲ ﻳﻨﺒﻐﻲ ﻋﻠﻰ‬ ‫ﻛﺄﺩﻟﺔ ﻋﻠﻰ ﺗﺤﻘﻖ ﻣﻌﺎﻳﻴﺮ ﺍﻟﺠﻮﺩﺓ‪،‬‬ ‫ً‬ ‫ﻭﺃﺧﻴﺮﺍ ﺃﻁﻠﻖ‬ ‫ﺍﻟﻤﺆﺳﺴﺔ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺃﻥ ﺗﺤﺮﺹ ﻋﻠﻴﻬﺎ ﻣﻦ ﺃﺟﻞ ﺗﺤﻘﻴﻖ ﺍﻟﺠﻮﺩﺓ ﺍﻟﻤﻨﺸﻮﺩﺓ‪.‬‬ ‫ً‬ ‫ﺍﻟﺒﺎﺣﺚ ﻋﻠﻰ ﻫﺬﺍ ﺍﻹﻁﺎﺭ "ﺩﻟﻴﻞ ﺟﻮﺩﺓ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ"‪.‬‬ ‫ﺍﻟﺘﻮﺻﻴﺎﺕ‬ ‫ ﺗﻮﺻﻲ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﺒﺎﺣﺜﻴﻦ ﺍﻟﻤﺨﺘﺼﻴﻦ ﻓﻲ ﻫﺬﺍ ﺍﻟﻤﺠﺎﻝ ﺑﺘﻄﻮﻳﺮ ﻫﺬﺍ ﺍﻟﺪﻟﻴﻞ؛‬‫ﺑﺈﺿﺎﻓﺔ ﻣﻌﺎﻳﻴﺮ ﺟﺪﻳﺪﺓ ﻭﻣﺆﺷﺮﺍﺕ ﺃﺩﺍء ﺇﺿﺎﻓﻴﺔ ﺗﺮﺗﻘﻲ ﺑﻬﺬﺍ ﺍﻟﺪﻟﻴﻞ ﺇﻟﻰ ﻣﺴﺘﻮﻯ ﺩﻟﻴﻞ‬ ‫ﻟﻠﺠﻮﺩﺓ ﻳﺘﻨﺎﺳﺐ ﻣﻊ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﺸﺎﻣﻠﺔ ﺍﻟﻤﺄﻣﻮﻟﺔ‪.‬‬ ‫ ﻓﻲ ﻣﺠﺎﻝ ﺍﻟﺘﻄﺒﻴﻖ ﺗﻮﺻﻲ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﻌﻤﻞ ﻋﻠﻰ‬‫ﺗﻄﻮﻳﺮ ﺃﺩﺍﺋﻬﺎ ﺑﺎﻟﺠﻮﺩﺓ ﺍﻟﻤﻄﻠﻮﺑﺔ ﻭﺍﻹﺳﻬﺎﻡ ﻓﻲ ﺗﻄﻮﻳﺮ ﻫﺬﺍ ﺍﻟﻨﻤﻮﺫﺝ ﺍﻟﻤﻘﺘﺮﺡ‪.‬‬ ‫ ﻣﻦ ﺍﻟﻤﻔﻴﺪ ﺃﻥ ﺗﺘﺨﺬ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﺍﻟﻤﻬﺘﻤﺔ ﺑﺘﻘﻮﻳﻢ ﺃﺩﺍﺋﻬﺎ ﺫﺍﺗﻴﺎ‪ ،‬ﻣﻦ‬‫ﻫﺬﺍ ﺍﻟﺪﻟﻴﻞ )ﺑﻌﺪ ﺗﻄﻮﻳﺮﻩ( ﺧﻄﺔ ﻋﻤﻞ ﻟﻤﺪﻳﺮﻫﺎ‪ ،‬ﻭﻳﻤﻜﻦ ﺃﻥ ﻳﺴﺘﻬﺪﻑ ﺍﻟﻤﺪﻳﺮﻭﻥ ﺑﻌﺾ‬ ‫ﺍﻟﻤﻌﺎﻳﻴﺮ ﻓﻲ ﻛﻞ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ؛ ﺣﻴﺚ ﻳﻘﻮﻡ ﺍﻟﻤﺪﻳﺮ ﺍﻟﻤﻌﻨﻲ ﺑﺘﻘﻮﻳﻢ ﺍﻷﺩﺍء ﺑﺎﺧﺘﻴﺎﺭ ﺍﻟﻤﻌﻴﺎﺭ‬ ‫ﺍﻟﺬﻱ ﺳﻴﻌﻤﻞ ﻋﻠﻴﻪ‪ ،‬ﻭﻳﺮﺻﺪ ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء ﻭﺍﻟﺴﻠﻮﻛﺎﺕ ﺍﻟﺠﻴﺪﺓ ﺍﻟﺘﻲ ﺗﺤﻘﻘﺖ ﺧﻼﻝ‬ ‫ﺍﻟﻔﺘﺮﺓ ﺍﻟﺰﻣﻨﻴﺔ‪ ،‬ﺛﻢ ﻳﻨﺘﻘﻞ ﺇﻟﻰ ﻣﻌﻴﺎﺭ ﺟﺪﻳﺪ ﻳﻀﻴﻔﻪ ﺇﻟﻰ ﺍﻟﻤﻌﻴﺎﺭ ﺍﻟﺴﺎﺑﻖ‪ ...‬ﻭﻫﻜﺬﺍ‪ ،‬ﻋﻠﻰ‬ ‫ﺃﻥ ﺗﺒﻘﻰ ﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻟﺴﺎﺑﻘﺔ ﻣﺴﺘﻬﺪﻓﺔ ﻛﻤﺸﺮﻭﻉ ﺩﺍﺋﻢ ﻟﻠﺠﻮﺩﺓ‪.‬‬ ‫ ﻳﻤﻜﻦ ﺇﺿﺎﻓﺔ ﻣﻌﺎﻳﻴﺮ ﺃﺧﺮﻯ ﺗﺴﺘﻬﺪﻑ ﺟﻤﻴﻊ ﺟﻮﺍﻧﺐ ﺍﻟﻌﻤﻞ ﺍﻟﻤﺼﺮﻓﻲ ﻣﻦ ﻗﺒﻞ‬‫ﺍﻟﻤﻤﺎﺭﺳﻴﻦ ﻟﻠﺼﻴﺮﻓﺔ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﺣﻴﺚ ﺍﻗﺘﺼﺮﺕ ﺍﻟﺪﺭﺍﺳﺔ ﻋﻠﻰ ﺍﻟﻤﺠﺎﻻﺕ ﺍﻟﺮﺋﻴﺴﺔ‪.‬‬ ‫ﻭﺃﺧﻴﺮﺍ ﻳﻤﻜﻦ ﺗﻄﻮﻳﺮ ﻫﺬﺍ ﺍﻟﺪﻟﻴﻞ ﻣﻦ ﻗﺒﻞ ﺍﻟﻤﻤﺎﺭﺳﻴﻦ ﻟﻠﺼﻴﺮﻓﺔ ﺍﻹﺳﻼﻣﻴﺔ‪،‬‬ ‫ً‬ ‫ﻭﺫﻟﻚ ﺑﺈﻋﻄﺎء ﺃﻭﺯﺍﻥ ﺗﺮﺟﻴﺤﻴﺔ ﻟﻤﺆﺷﺮﺍﺕ ﺍﻷﺩﺍء؛ ﺑﺤﻴﺚ ﻳﻜﻮﻥ ﺍﻟﺘﻘﻮﻳﻢ ﺍﻟﺬﺍﺗﻲ ﻛﻤﻴًﺎ‪.‬‬ ‫ﻣﺮﺍﺟﻊ‬ ‫ﺃﻭﻻ‪ :‬ﺑﺎﻟﻠﻐﺔ ﺍﻟﻌﺮﺑﻴﺔ‬ ‫ﺃﺑﻮ ﻏﺪﺓ‪ ،‬ﻋﺒﺪﺍﻟﺴﺘﺎﺭ‪ ،‬ﻭﺍﻟﻘﺮﻱ‪ ،‬ﻣﺤﻤﺪ ﻋﻠﻰ )‪٢٠٠٤‬ﻡ( "ﺗﺼﻨﻴﻒ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﻭﻣﻌﺎﻳﻴﺮ‬ ‫ﺍﻟﺠﻮﺩﺓ ﺍﻟﺸﺎﻣﻠﺔ" ﺑﺤﺜﺎﻥ ﻣﻘﺪﻣﺎﻥ ﻟﻠﻤﺆﺗﻤﺮ ﺍﻟﺮﺍﺑﻊ ﻟﻠﻬﻴﺌﺎﺕ ﺍﻟﺸﺮﻋﻴﺔ‪.‬‬ ‫ﺁﻝ ﻣﺤﻤﻮﺩ‪ ،‬ﻋﺒﺪﺍﻟﻨﺎﺻﺮ )‪٢٠١٥‬ﻡ( ﺍﺳﺘﻌﺮﺍﺽ ﻣﻌﺎﻳﻴﺮ ﺿﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ ﺍﻟﻨﻮﻋﻴﺔ ﻓﻲ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺸﺮﻋﻴﺔ‪،‬‬ ‫ﻣﺆﺗﻤﺮ ﺍﻟﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‪٢٠١٥-٨-٢٢ ،‬ﻡ‪ ،‬ﺍﻗﺘﺼﺎﺩ–ﺻﺤﻴﻔﺔ ﺍﻟﻮﺳﻂ ﺍﻟﺒﺤﺮﻳﻨﻴﺔ‬ ‫– ﻣﻤﻠﻜﺔ ﺍﻟﺒﺤﺮﻳﻦ‪.‬‬ ‫ﺑﻠﺘﺎﺟﻲ‪ ،‬ﻣﺤﻤﺪ ﻣﺤﻤﺪ )‪١٩٩٧‬ﻡ( ﻣﻌﺎﻳﻴﺮ ﺗﻘﻮﻳﻢ ﺃﺩﺍء ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ ﺩﺭﺍﺳﺔ ﻧﻈﺮﻳﺔ ﺗﻄﺒﻴﻘﻴﺔ‪،‬‬ ‫ﺭﺳﺎﻟﺔ ﺩﻛﺘﻮﺭﺍﻩ ﻏﻴﺮ ﻣﻨﺸﻮﺭﺓ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻷﺯﻫﺮ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ‪.‬‬ ‫ﻋﺪﻧﺎﻥ ﻋﺒﺪﷲ ﻣﺤﻤﺪ ﻋﻮﻳﻀﺔ‬ ١٧٦ .‫ ﺩﺍﺭ ﺍﻟﺠﺎﻣﻌﺔ ﺍﻟﺠﺪﻳﺪﺓ‬،‫ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬،‫ﻡ( ﺇﺩﺍﺭﺓ ﺍﻟﻤﺼﺎﺭﻑ‬٢٠٠٢) ‫ ﻋﺒﺪﺍﻟﻐﻔﺎﺭ‬،‫ﺣﻨﻔﻲ‬ ‫ ﻣﺠﻠﺔ ﺟﺎﻣﻌﺔ‬،"‫ﻡ( "ﺍﻟﻘﻴﻢ ﻭﺍﻟﻤﻌﺎﻳﻴﺮ ﺍﻹﺳﻼﻣﻴﺔ ﻓﻲ ﺗﻘﻮﻳﻢ ﺍﻟﻤﺸﺮﻭﻋﺎﺕ‬١٩٩٥) ‫ ﻣﺤﻤﺪ ﺃﻧﺲ‬،‫ﺍﻟﺰﺭﻗﺎ‬ .٧ ‫ ﻋﺪﺩ‬،‫ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻹﺳﻼﻣﻲ‬:‫ﺍﻟﻤﻠﻚ ﻋﺒﺪﺍﻟﻌﺰﻳﺰ‬ .‫ ﺭﺳﺎﻟﺔ ﺩﻛﺘﻮﺭﺍﻩ ﻏﻴﺮ ﻣﻨﺸﻮﺭﺓ‬،‫ﻡ( ﻣﻌﺎﻳﻴﺮ ﻧﺠﺎﺡ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬٢٠٠٨) ‫ ﺇﺑﺮﺍﻫﻴﻢ‬،‫ﻋﺒﺎﺩﺓ‬ ‫ﻡ( "ﻋﻮﺍﻣﻞ ﺗﻜﻮﻳﻦ ﺍﻻﺋﺘﻤﺎﻥ ﺍﻟﻤﺼﺮﻓﻲ‬٢٠٠٤) ‫ ﻋﻠﻲ ﻋﺒﺪﺍﻟﻘﺎﺩﺭ‬،‫ ﻭﺍﻟﺬﻧﻴﺒﺎﺕ‬،‫ ﺗﻮﻓﻴﻖ ﺣﺴﻦ‬،‫ﻋﺒﺪﺍﻟﺠﻠﻴﻞ‬ ‫ ﺩﺭﺍﺳﺔ ﻣﻘﺎﺭﻧﺔ ﺑﻴﻦ ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ ﻭﺍﻟﺒﻨﻮﻙ ﻏﻴﺮ ﺍﻹﺳﻼﻣﻴﺔ‬:‫ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﻟﻤﻮﺩﻉ‬ .٢٠ ‫ ﻋﺪﺩ‬،‫ ﺳﻠﺴﻠﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻹﻧﺴﺎﻧﻴﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬:‫" ﻣﺠﻠﺔ ﺃﺑﺤﺎﺙ ﺍﻟﻴﺮﻣﻮﻙ‬،‫ﺍﻷﺭﺩﻧﻴﺔ‬ .٢‫ ﻁ‬،‫ﻡ( ﺃﺻﻮﻝ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ ﻭﻗﻀﺎﻳﺎ ﺍﻟﺘﺸﻐﻴﻞ‬٢٠٠١) ‫ ﻧﺎﺻﺮ‬،‫ﺍﻟﻐﺮﻳﺐ‬ www.kahf.net ‫ ﺍﻟﻤﻮﻗﻊ ﺍﻹﻟﻜﺘﺮﻭﻧﻲ‬،"‫ "ﻋﻮﺍﻣﻞ ﻧﺠﺎﺡ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬:‫ ﻣﻨﺬﺭ‬،‫ﻗﺤﻒ‬ ‫ﻡ( "ﺍﻷﺳﺲ ﺍﻟﺸﺮﻋﻴﺔ ﻟﺘﻮﺯﻳﻊ ﺍﻷﺭﺑﺎﺡ ﻭﺍﻟﺨﺴﺎﺋﺮ ﻓﻲ ﺍﻟﺒﻨﻮﻙ‬٢٠٠٢) ‫ ﻋﻠﻲ ﻣﺤﻴﻲ ﺍﻟﺪﻳﻦ‬،‫ﺍﻟﻘﺮﺓ ﺩﺍﻏﻲ‬ .٢٥٥-٢٥٣ ‫ ﺍﻟﻌﺪﺩ‬،٢٢ ‫ ﻣﺠﻠﺪ‬،‫" ﻣﺠﻠﺔ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻹﺳﻼﻣﻲ‬،‫ﺍﻹﺳﻼﻣﻴﺔ‬ ،‫ ﺍﻟﺘﺠﺮﺑﺔ ﺑﻴﻦ ﺍﻟﻔﻘﻪ ﻭﺍﻟﻘﺎﻧﻮﻥ ﻭﺍﻟﺘﻄﺒﻴﻖ‬:‫ﻡ( ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ‬٢٠٠٠) ‫ ﻋﺎﺋﺸﺔ ﺍﻟﺸﺮﻗﺎﻭﻱ‬،‫ﺍﻟﻤﺎﻟﻘﻲ‬ .‫ ﺑﻴﺮﻭﺕ‬،‫ﺍﻟﻤﺮﻛﺰ ﺍﻟﺜﻘﺎﻓﻲ ﺍﻟﻌﺮﺑﻲ‬ ‫ ﺇﻋﺪﺍﺩ ﻟﺠﻨﺔ ﻣﻦ‬،‫ﻡ( ﻣﻮﺳﻮﻋﺔ ﺗﻘﻮﻳﻢ ﺃﺩﺍء ﺍﻟﺒﻨﻮﻙ ﺍﻹﺳﻼﻣﻴﺔ‬١٩٩٦) ‫ﺍﻟﻤﻌﻬﺪ ﺍﻟﻌﺎﻟﻤﻲ ﻟﻠﻔﻜﺮ ﺍﻹﺳﻼﻣﻲ‬ .‫ ﺍﻟﻘﺎﻫﺮﺓ‬،‫ ﺍﻟﻤﻌﻬﺪ ﺍﻟﻌﺎﻟﻤﻲ ﻟﻠﻔﻜﺮ ﺍﻹﺳﻼﻣﻲ‬،‫ﺍﻟﺨﺒﺮﺍء ﺍﻻﻗﺘﺼﺎﺩﻳﻴﻦ ﻭﺍﻟﺸﺮﻋﻴﻴﻦ ﻭﺍﻟﻤﺼﺮﻓﻴﻴﻦ‬ ‫ﻡ( ﻣﻌﺎﻳﻴﺮ "ﻫﻴﺌﺔ‬٢٠١٢) ،(AAOIFI) ‫ﻫﻴﺌﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‬ .‫ ﺍﻟﺒﺤﺮﻳﻦ‬،"‫ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺍﻹﺳﻼﻣﻴﺔ‬ .‫ ﻋﻤﺎﻥ‬- ‫ ﺍﻟﺮﺋﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ‬،‫ﻡ( ﺇﻁﺎﺭ ﺿﻤﺎﻥ ﺍﻟﺠﻮﺩﺓ‬٢٠٠٨) ‫ ﺩﺍﺋﺮﺓ ﺍﻟﺘﺮﺑﻴﺔ ﻭﺍﻟﺘﻌﻠﻴﻢ‬،‫ﻳﻮﻧﺴﻜﻮ‬ ‫ ﺑﺎﻟﻠﻐﺔ ﺍﻹﻧﺠﻠﻴﺰﻳﺔ‬:‫ﺛﺎﻧﻴﺎ‬ Bashir, Abedl_Hameed M. Assessing the Performance of Islamic Banks: Some Evidence from the Middle East, Bashirah@alphao.gram.edu Beitman, Artford (1990) Financial Services Marketing Proven Techniques for Advertising, Direct Mail and Telemarketing, Liberty Hall Press, Ridge Summit, PA. Berry, Leonard L. David R. Bennett and Carter W. Brown (1989) A Profit Strategy for Financial Institutions, Dow Jones-Irwin, Homewood, Ill. Gackle, Merlin (1994) Bankers as Brokers: The complete guide to selling mutual funds and other fee-based investment products, Probus Publication Co., Chicago, Ill. Graddy, Duane B. and Austin H. Spencer (1990) Managing Commercial Banks: Community, Regional, and Global, Prentice Hall, Englewood Cliffs, N.J. Gray, Janet L. and Thomas W. Harvey (1992) Quality Value Banking Effective Management Systems, J. Wiley, New York. Grubbs, Ray M. and Reienbach, R.E. (1991) Customer Service Renaissance, Bankers Publishing Co, Chicago, Ill. Hendershott, Robert J. Darrell E. Lee and James G. Tompkins (2002) “Winners and losers as Financial Service Providers Converge,” in the Financial Review, 37(1), Feb. Iqbal, Munawar (2001) Islamic and conventional banking in the nineties, Islamic economic studies, 8(2). Isik, Ihsan and M. Kabir Hassan (2002) “Cost and Profit Efficiency of the Turkish Banking Industry” in Financial Review, 37(2), May, pp. 257-280. ١٧٧ ‫ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬ Prindl, Andreas R. and Bimal Prodhan, ed., (1994) Ethical Conflicts in Finance, Blackwell Finance, Oxford, UK and Cambridge, Mass. Reidenbach, Eric and M. Ray Grubbs (1987) Developing New Banking Products: A Manager's Guide, Prentice-Hall, Englewood Cliffs, N.J. Schweitzer, Robert Samuel H. Szewizyk and Raj Varma (2001) “The Effect of Bank Debt Downgrades on Stock Prices of other Banks” Financial Review, 36(4), Nov. Stanic, Vlad and Denis Boyle, ed., (1999) Developing People and the corporate culture in financial services, CRC Press, Boca Raton, Fla. Taylor, Jeremy F. (1994) The Prudent Management of Modern US Banks, Quorum Books Publishing Co., London & Connecticut. Thornhill, William T. Risk Management for Financial Institutions: Applying CostEffective Controls and Procedures, Bankers Publishing, Rolling Meadows, Il. Yudistira, Donsyah (2004) Efficiency in Islamic Banking, an Empirical Analysis of Eighteen Banks, Islamic economic studies, 12(1). Quality Assurance Performance Guide for Islamic Banking Adnan A.M. Oweida Researcher at ZAYED University, IIWS Adnan.Oweida@ZU.ac.ae ‫ﻋﺪﻧﺎﻥ ﻋﺒﺪﷲ ﻣﺤﻤﺪ ﻋﻮﻳﻀﺔ‬ Abstract. This research explores the development a quality assurance guide for Islamic banking performance. The researcher has prepared the quality assurance index for Islamic banking. The guide consists of many parameters like quality standards and performance indicators. The study aims to provide Islamic banks with the quality assurance guide as a self-correction and assessment of the business that these institutions carry out. Thus, the guide works like as a work’s plan or a systematic domain seeking for making sure that, Islamic banks performance go throw a specified and well-designed plan to help them satisfy the stakeholders of their business and industry. It has to be stressed that the guide is still in its preliminary stages; therefore any feedback is more than welcomed to improve its shape and substance. Keywords: Standards of quality assurance, Performance indicators, the Good practices, Quality assurance index for Islamic Banking ١٧٨ ‫ﺩﻟﻴﻞ ﺿﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻷﺩﺍء ﻟﻠﻤﺼﺎﺭﻑ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫‪١٧٩‬‬ ‫د‪ .‬عدنان عويضة‬ ‫ً‬ ‫ً‬ ‫تربويا ي‬ ‫خبَﺮا‬ ‫أستاذ مساعد ي االقتصاد واملصارف اإلسالمية‪ ،‬عمل‬ ‫اليﺮنامج التعليم لألمم املتحدة‪ ،‬وعمل عضو هيئة تدريس ي كلية االقتصاد‬ ‫والعلوم اإلدارية ي قسم االقتصاد جامعة الزرقاء‪ ،‬ويعمل ً‬ ‫حاليا ي جامعة‬ ‫ً‬ ‫زايد‪ ،‬نشر كتابا بعنوان نظرية املخاطرة‪ ،‬ونشر أبحاثا آخرها دليل ضمان‬ ‫الجودة للمصارف اإلسالمية ي مجلة االقتصاد اإلسالمي‪ ،‬جامعة امللك‬ ‫عبدالعزيز‪ ،‬اعتاد تدريس املصارف اإلسالمية‪ ،‬والتمويل اإلسالمي‪ ،‬واالقتصاد‬ ‫الجزئي والكۺي‪ ،‬واملالية العامة‪ .‬اليﺮيد اإللكًﺮوني‪Adnan.Oweida@ZU.ac.ae :‬‬