الملخص الإنجليزي
This thesis came to address the fact that most recent studies and
research do not refer to the historical Islamic roots of financial control and
to show its importance and entitlement to the development of financial
control until the present time. It also came to address the legal controls on
financial control through contemporary Omani laws and legislation, by
comparing contemporary laws in the Sultanate of Oman with regard to
financial control with financial control in Islamic Sharia. Furthermore, the
thesis shows the economic effects of financial control in Islam.
The study plan consisted of an introduction and two chapters:
Introduction: The concept and development of financial control in
Islam.
First Chapter: The legal principles of financial control and their
jurisprudential and legal applications.
Second Chapter: The economic effects of censorship in Islam - the
Hesba system as a model.
Among the most significant results of the research: the conformity
of Sharia and Omani law on the existence of self-means on the bodies, in
Sharia through the internal religious scruples of individuals, and in Omani
law by submitting a financial disclosure statement to the state's financial
and administrative control authority. Also, financial control has a
significant impact on increasing production, due to the Muslim's
compliance with the Sharia texts that require him to master the work.
Moreover, Islam has set a set of legal controls and rules for commodity
exchange, such as displaying goods in the market honestly and truthfully,
and not manipulating prices, in addition to preventing false and misleading
advertising.
