معرفت اقتصاد اسلامی

Developing corporate governance structures in the world, banks and banking systems have arranged the corporate governance frameworks to manage and control their risks. Managing the Islamic banks also requires different principles, means and equipment due to their essential differences. Hence, a new and separate framework for corporate governance in the Islamic banking system should be made. Using, analytical method this paper seeks to analyze the presented frameworks of the corporate governance in the conventional and Islamic banking system, and provides a new framework for corporate governance in Iran's Islamic banking system. The proposed framework is based on four fundamental principles of justice, trust, integrity and observance. Acting upon these principles in the banks improves their performance and bring the banking system closer to Islamic banking system in its true sense. Hence, the proposed framework can be called the Shari'a framework for Islamic Banking.