الأحكام العامة للعقد بين المعايير الشرعية للأيوفي والقانون المدني البحريني:دراسة تحليلية مقارنة
General Provisions of Contract Between AAOIFI Sharia Standards and Bahraini Civil Law: A Comparative Analytical Study
Keywords:
Contract, Bahrain, law, AAOIFIAbstract
The research sheds light on a comparison between the provisions of the Bahraini Civil Law and the Sharia standards of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) with regard to the most important provisions of the contract, such as the pillars of the contract and the form of the contract. The research aims to clarify the most important points of agreement and differences between the civil law and the Sharia standards in relation to Islamic financial transactions to identify the size of the gap between them, in preparation for conducting further studies in this regard due to the subjection of financial transactions applied in Islamic banks in the Kingdom of Bahrain to Sharia standards and civil law provisions. The research relied on the qualitative approach and comparative analytical description. The research concluded that there are many points of agreement between the two references and that the points of difference in the contract and the meeting are not essential, and the researcher recommends conducting more comparative studies between local laws and Sharia standards with regard to Islamic financial formulas and products and re-conducting a comprehensive study of Sharia standards to examine the gaps and weaknesses Through which Islamic banks and their contracts may be affected, the researcher also recommends that the (AAOIFI) Institutions issue sharia standards for contract theory, contract foundations and what is related to it, and to refer in the civil law to the reference of Islamic banks to the sharia standards affiliated with (AAOIFI).
يلقي البحث الضوء على مقارنة بين أحكام القانون المدني البحريني وبين المعايير الشرعية التابعة لهيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية (الأيوفي) فيما يتعلق بأحكام التعاقد كأركان انعقاد العقد وشكل العقد، والتطرق لبعض صور التعاقد كالعربون والوعد والمواعدة والإذعان، ثم إنهاء التعاقد بالوسائل المعروفة كالانفساخ والإقالة والإبطال، ويهدف البحث إلى بيان أهم نقاط الاتفاق والاختلاف بين القانون والمعايير الشرعية فيما يتعلق بالمعاملات المالية الإسلامية للتعرف على حجم الفجوة بينهما، وذلك تمهيداً لإجراء المزيد من الدراسات في هذا الصدد بسبب خضوع المعاملات المالية المطبقة في البنوك الإسلامية في مملكة البحرين للمعايير الشرعية من جهة، وأحكام القانون المدني من جهة أخرى. وقد اعتمد البحث على المنهج النوعي والوصف التحليلي المقارن. وقد توصل البحث إلى أن هناك نقاط اتفاق كثيرة بين المرجعيتين، وأن نقاط الاختلاف في العقد والانعقاد ليست جوهرية، ويوصي الباحث بإجراء المزيد من الدراسات المقارنة بين القوانين المحلية والمعايير الشرعية فيما يتعلق بالصيغ والمنتجات المالية الإسلامية، وإعادة إجراء دراسة شاملة للمعايير الشرعية لبحث الفجوات ونقاط الضعف التي قد يتم من خلالها التأثير على البنوك الإسلامية وعقودها، كما يوصي الباحث بأن تصدر هيئة المحاسبة والمراجعة (الأيوفي) معايير شرعية خاصة بنظرية العقد وأسس التعاقد وما يتعلق فيها، وأن يشار في القانون المدني لمرجعية البنوك الإسلامية للمعايير الشرعية التابعة للأيوفي
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