الرقابة و تقويم الاداء في المصارف الاسلامية في اليمن(2001م - 2003م)

Abstract

Abstract Islamic Banks are i'e|)i'es;ei1ti|1g important Function through its economic, and social objectives. For that important objective created the control on this Banks. Tliere for the research which was (lone to Islamic Banks, ‘depended on analyising the Methods and ways which were applied on controlling through significant ways ofcontrolling such as; Administration Control. ' Accounting Control. Legislation Control. Central Bank Control. (Government Bank) This research was built on tow main sides: (I) Theoiy side: this devided to six parts. (2) Application side: this analysis the immediate or the existent , control‘; Through the reading Method depends on main assumptions forming main questions that its answers and analysis created the rule, which enable the researcher to provide his suggestions, and recommendations, which were involved in his research. - Islamic Banks in Yemen were built on savings and on licking, the large amount ofthe liquidity which was found in its solidity way. - New Islamic Methods for Investment were appeared such as AIMourabaha and AlMusharaka. - The weaken ofadministration control; Accounting control and legislation control, the last should be reacted for its function is still Un clear. _’ - The weaken ofcoordination through different sides of controlling. The research appeared:- ' - Concentrating on long and short term of lnvestment. - Making benefits from the Media to forecast the Islamic Banks- goals and fighting the advertisements, which promoted against the Islamic Banks. - The Islamic Banks in Yemen should from one Islamic Bank and one strong management for the globalization depends on solidity. - Being keen to apply the Islamic rules and honesty in appointing administration leader in Islamic Bank through the obeying god firstly and lastly.