АНАЛИЗ ИСЛАМСКОГО ИНВЕСТИЦИОННОГО МЕХАНИЗМА «МУДАРАБА»

In the article, the authors have disclosed one of the most demanded and most popular product of Islamic finance - an investment agreement - mudaraba. The authors show the features of this financial product, disclose in detail the mechanism for implementing investments of the Mudarabah agreement, implemented on the basis of Sharia norms, provide an algorithm and indicators for assessing the financial efficiency of such a mechanism. An attempt is made to reveal the reasons for the development of Islamic finance as a direction for improving the traditional financial system through the distribution of alternative Islamic financial products and services, including on the Russian market.