مجلة دراسات الإنسان و المجتمع

This research attempts to discuss the problem of applying and introducing the Islamic banking system in the banking system through financing and investment according to the Islamic vision. The entry of this capital market as a strong competitor has many advantages that enable it to continue and acquire a share of the banking market in Islamic countries by providing unique services that achieve benefits and returns Investors and society have human dimensions in addition to their profit dimension. The objective of the research is to present a conceptual framework to introduce the Islamic banking system and its importance and clarify the most important characteristics of Islamic investment and finance and exposure to the most important challenges facing the management of the Islamic banking system. The theoretical framework is divided into three basic attempts that include the time dimension of investment and finance: long-term investment financing. - Financing investments in the medium term. - Financing investments in the short term. The definition of all forms and forms of investment finance. The paper concluded with a number of results, the most important of which is that following this theoretical proposition, many vague concepts of Islamic banking exchanges have emerged, such as Murabaha, Mudarabah, Musharaka, Tajiri financing, Istisna'a, and the sale of peace and good loan. And to indicate the types of Islamic investment finance in its three dimensions: long, medium and short, and the importance of each range and use and its dimensions and profitability. That there are many Islamic countries such as the Gulf States, Indonesia and Malaysia have respected experiences in Islamic banking used Islamic investment finance and achieved economic and social goals of the purposes of the legislator to earn money and use in the right direction. There are challenges facing the implementation of the Islamic banking system, including shortcomings in the legislation regulating the status of banking, and administrative challenges related to the development of a full Islamic management approach to money management.