ارزيابي ساختار تسهيلات اعطايي در قالب عقود اسلامي بر عملكرد سيستم بانكي

Evaluation of the structure of granted facilities in the form of Islamic contracts on the performance of the banking system

ﻣﻄﺎﻟﻌﻪ ﺣﺎﺿﺮ ﺑﻪ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﺳﺎﺧﺘﺎر ﺗﺴﻬﯿﻼت اﻋﻄﺎﯾﯽ ﺑﺮ ﺳﻮدآوري ﺑﺎﻧﮏ ﻫﺎ در اﯾـﺮان ﺑـ ﺎ اﺳﺘﻔﺎده از داده ﻫﺎي ﭘﺎﻧﻞ ﻃﯽ دوره 1384-1398 ﭘﺮداﺧﺘﻪ اﺳﺖ. اﯾﻦ ﻣﻄﺎﻟﻌﻪ از روش ﭘﺎﻧﻞ ARDL اﺳﺘﻔﺎده ﮐﺮده و ﺑﻪ ﻋﻨﻮان ﻧﻤﻮﻧﻪ ﻣﻮرد ﺑﺮرﺳﯽ، 9 ﺑﺎﻧﮏ ﺧﺼﻮﺻﯽ را اﻧﺘﺨـﺎب ﮐـﺮده اﺳﺖ. ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ اﯾﻨﮑﻪ ﻓﺮوش اﻗﺴﺎﻃﯽ و ﻣﺸﺎرﮐﺖ ﻣـﺪﻧﯽ ﺑـﻪ ﺗﺮﺗﯿـﺐ ﺑـ ﺎ 29/30 و 34/20 درﺻﺪ ﺑﯿﺸﺘﺮﯾﻦ ﺳﻬﻢ از ﮐﻞ ﺗﺴﻬﯿﻼت را ﺑﻪ ﺧﻮد اﺧﺘﺼﺎص داده اﻧـﺪ، ﻟـﺬ ا در اﯾـﻦ ﺗﺤﻘﯿـﻖ ﺟﻬﺖ ﺑﺮرﺳﯽ ﺳﻮدآوري ﺑﺎﻧﮏ ﻫﺎ، ﻣﺘﻐﯿﺮ ﻫﺎي ﻓﻮق ﺑﻪ ﻋﻨﻮان ﻧﻤﺎﯾﻨﺪه ﺑﺨﺶ ﺗﺴﻬﯿﻼت در ﻧﻈﺮ ﮔﺮﻓﺘﻪ ﺷﺪه اﺳﺖ. ﻫﻤﭽﻨﯿﻦ ﻣﻌﯿﺎر ﻫﺎي ﺳﻮدآوري ﻣـﻮرد اﺳـﺘﻔﺎده ﺷـﺎﻣﻞ ﺑـﺎزده داراﯾـﯽ ﻫـ ﺎ "ROA"، ﺑﺎزده ﺣﻘﻮق ﺻﺎﺣﺒﺎن ﺳﻬﺎم "ROE" و ﺣﺎﺷﯿﻪ ﺳﻮد ﺧﺎﻟﺺ "NIM" اﺳﺖ. ﻧﺘـﺎﯾﺞ ﺗﺤﻘﯿﻖ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﻫﻢ در ﮐﻮﺗﺎه ﻣﺪت و ﻫﻢ در ﺑﻠﻨﺪ ﻣﺪت ﺑﯿﻦ ﻣﺸﺎرﮐﺖ ﻣـﺪﻧﯽ ﺑـﺎ ROA ﯾﮏ راﺑﻄﻪ ﻣﺜﺒﺖ و ﻣﻌﻨﺎدار و ﺑﯿﻦ ﻓﺮوش اﻗﺴﺎﻃﯽ ﺑـ ﺎ ﻣﻌﯿﺎرﻫـﺎي ﺳـﻮدآوري ROA و ROE راﺑﻄﻪ ﻣﻨﻔﯽ وﺟﻮد دارد. ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻧﺘﺎﯾﺞ ﺑﻪ دﺳﺖ آﻣﺪه ﭘﯿﺸﻨﻬﺎد ﻣﯽ ﺷـﻮد ﮐـﻪ در اﻋﻄـﺎي ﺗﺴﻬﯿﻼت ﺗﻮﺳﻂ ﺷﺒﮑﻪ ﺑﺎﻧﮑﯽ ﺗﻮازﻧﯽ ﺑﯿﻦ اﻧﻮاع ﻋﻘﻮد ﺑﻪ وﺟﻮد آﯾﺪ. ﻫﻤﭽﻨـﯿﻦ ﺑـ ﺎ ﺗﻮﺟـﻪ ﺑـﻪ اينكه عقود مبادله‌اي براي بانك‌ها سود‌آوري كمتري دارد، بخش مستقلي تحت نظارت بانك مركزي به وجود آيد تا نرخ سودي را به منظور ترغيب مردم به منظور استفاده از تسهيلات فوق مشخص نمايد.

This study examines the impact of the facility structure for bank profitability in Iran, using panel data over the period 2005-2019. The method used in this study is Panel ARDL. In order to achieve this objective, of all the private banking institutions, we have chosen 9 banks that allocate their banking facilities in the form of Islamic contracts. Given that Installment sale and civil partnership, respectively, with 29/71% and 37/44% of total loans accounted for the largest share of banking facilities. Thus, in this study, in order to study the profitability of the banks, the variables above were considered as representatives of the sector of facilities. Also, the profitability criteria used include return on equity (ROE), return on assets (ROA) and net interest margin (NIM). The results of this study show that there is a positive and significant relationship between civil partnership and ROA in the short and long term, and between Installment sale and profitability measures ROA and ROE there is a negative relationship. According to the results, it is suggested that balancing the various types of contracts in the granting of facilities by the banking system. Also, given the lower profitability of exchange contracts for banks, an independent section under the supervision of the central bank is created to determine the rate of profit to encourage people to use the facilities above.