Ma`rifat Eqtesadi

In recent decades, an Islamic banking development has doubled the necessity for the codification of the indexes on evaluating the level of realization of their causes. The main question of this paper is that, how can we evaluate the Islamic banking position. Using analytic method the findings of this paper show that observing fiqhi principles of Islam and realization of the Sharia causes form two pivotal aspects of Islamic banking. The components of first aspect are; the elimination of usury, ignorance, corruption and observance of contracts’ fiqh , and the components of second aspect are; efficiency, the convergence of bank and real sectors, justice, performance of social responsibility, dignifying the customer and promotion of Qard al-hasanah loan. In this paper, to evaluate the level of observance of fiqhi’s standards we have introduced the indicators of real contracts, Islamic banking data, knowing the overall meaning of contract, security of banking, allocation in the field of contract and non-delayed claims. To evaluate the realization of the sharia causes we have propounded the indicators such as; efficiency, the banking interests margin, the equality of opportunities, non-rental facilities, giving a chance to the insolvent, regional balance of facilities, justly commission, allocation of duty facilities, providing pure finances, timely payment of facilities and allocation of Qard al-hasanah loan. The offered index of Islamic banking is the simple average of the indicators of fiqhi’s standards and realization of the sharia causes.