چگونگي كاربرد عقد استصناع در قانون عمليات بانكي بدون ربا

Using Istisna Contract in Interest Free Banking Law

Istisna is a contract which has an extensive using nowadays. This usage has been broader after its bilateral mandatory, because of its nature and character, which announced by Islamic Conference Organization on Jurisprudential Assembly. It has been arisen because in one hand buying and selling final goods were not enough for different needs of individuals, firms and government, and on the hand other contracts such as Salaf, Ijara and Joala couldnʹt finance different and spreading needs because of their special constraints. Authorities on matters of religion believe that this contract is accurate only as an independent contract or in a sale, Ijara, Joala and Solh framework. Therefore banks and financial institutions can finance their privet and state and public sector plans by this contract and be broker among big companies and industry owner. Experience of other countries in this field is very useful. It is proved in this paper that banks can remove difficulties on recourse allocation by using Istisna contract and also it is absolutely scientific to use this contract in Islamic Banking in Iran while its theoretical and applied field is provided.