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http://dspace.univ-tiaret.dz:80/handle/123456789/16785| Titre: | أثر المعايير الشرعية والمحاسبية في تنظيم التأمين التكافلي |
| Auteur(s): | باشا, حورية بومدين, رانيا |
| Mots-clés: | التأمین التكافلي الإطار الشرعي المعاییر الأیوفي سوق التأمین الجزائري |
| Date de publication: | jui-2025 |
| Editeur: | جامعة ابن خلدون-تيارت |
| Résumé: | تتناول هذه المذكرة دراسة أثر المعاییر الشرعية والمحاسبية في تنظيم التأمین التكافلي،باعتباره صيغة تأمينية قائمة على مبادئ الشريعة الإسلامية كالنية في التبرع ، والتعاون والفصل بين اموال المشتركين وأموال الشركة، وتبرز اهمية هذه الدراسة في ابراز دور المعايير الصادرة عن هيئة المحاسبة والمراجعة للمؤسسات المالية الإسلامية في تقنين ممارسات التأمين التكافلي وضمان توافقها مع الضوابط الشرعية والمحاسبية. |
| Description: | This thesis examines the impact of Shariah and accounting standards on the regulation of Takaful insurance, a system based on Islamic principles such as donation, cooperation, and the segregation of participants’ funds from the operator’s funds. The significance of the study lies in highlighting the role of standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in structuring Takaful practices and ensuring compliance with Shariah and financial reporting requirementsThe research concludes that Shariah and accounting standards provide a foundational framework for regulating Takaful operations, yet their effectiveness remains limited without strong national legislation and effective oversight. In the Algerian context, the issuance of Executive Decree No. 21-81 marked an important legal milestone in organizing Takaful activity. However, its practical implementation faces several challenges, chief among them being the weakness of Shariah governanceThe main deficiencies in Shariah oversight include the absence of a unified national Shariah supervisory authority for Takaful companies, the scarcity of qualified experts in Islamic jurisprudence and financial accounting, and the lack of competent and functional internal Shariah boards within most operators. These shortcomings undermine full compliance with Shariah principles and negatively affect the credibility of the Takaful industry in Algeria . Accordingly, the study recommends strengthening Shariah governance through the establishment ofan independent national Shariah body, the development of specialized human resources, the adoption of international best practices, and the enhancement of the legal and regulatory framework. These steps are essential to advancing the Takaful industry in Algeria within a Shariah-compliant financial system. |
| URI/URL: | http://dspace.univ-tiaret.dz:80/handle/123456789/16785 |
| Collection(s) : | Master |
Fichier(s) constituant ce document :
| Fichier | Description | Taille | Format | |
|---|---|---|---|---|
| TH.M.COMP.2025.02.pdf | 1,85 MB | Adobe PDF | Voir/Ouvrir |
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