Ma`rifat Eqtesadi

The experience of the Islamic banking system for more than three decades indicates that there are structural and institutional limitations for Islamic banking system for achieving to the primary aims sought by the designers of this pattern. About donning corporate banking, putting heavy emphasis on reciprocative contracts, increases in the scale of delayed claims in banking system which represents the institutionalized relationship of creditor and indebted with the bank and the receivers of credits(facilities) are among the criticisms and deficiencies directed to the standard of performance of Islamic banking system. In the past decades, new approaches were developed, such as banking model with full storages and narrow (fractional) banking model for reformation of standard banking system. According to the proposition of this paper, the above approaches and eligible model of Islamic banking system which represents an achievement of real corporate banking system have common characteristics. The findings show that it is possible to reforming the model of interest free-banking in Iran, considering the banking doctrines with full storage and retail banking model.