المعايير الدولية ودورها في تقويم الأداء المالي للمصارف (دراسة تطبيقية علي المصارف السودانية)

Abstract

Abstract The research covered the intemational standards for banking supervision and their role in the evaluation of financial performance of sudanese banks in the period (2000-2010). The significance of the research represented in the importance of financial evaluation in the sudanese banking system ; in a form that contributes in the realization of financial and banking reform and supports the process of coping with the international banking developments. The research problem represented in the evaluation of financial and banking performance of the Sudanese banking system that used the financial standards and indicators which conform with the measuring of banking objectives separately, so they failed to realize their objectives that should contribute in fair evaluation for the Sudanese banks, therefore , the researcher decided to study the role of international standards of banking supervision in assessing syuch banks in a method that serves the objectives of the Islamic banks, so the research problem is originated in the following : 1. What is the impact of application of Bazil Committee (2) to the evaluation of the Sudanese banks’ perfonnance? 2. How do we can evaluate performance of the Sudanese banks in accordance with the international standards for banking supervision; in away that enables them to restructure their positions? 3. To what extent Bazil international committee for banking supervision managed to realize financial and accounting reform in the Sudanese banking system? 4. 4- How to align international standards of Bazil committee with the requirements of evaluation of performance of the Islamic banks? The research aimed at explaining the international standards of banking supervision and showing their effects on the performance of the Sudanese banking system. In addition to evaluation of fmancial performance of the Sudanese banks in the period (2000-2010). In order to realize the objectives of the study, the following hypotheses have been tested: - First hypothesis: Bazil committee (1) failed to achieve its objectives in the domain of strengthening and stabilizing Sudanese banking system as a result of ignoring the privacy of Islamic banks. - Second hypothesis: The less concern of the Bazil international committee towards the cash flow, has affected the Sudanese banks’ liquidity negatively.