尽管伊斯兰债券在整个债券市场中占比很小,流动性一般,但因为其收益率略高,且约有50%以上为主权债,信用评级良好,所以很多商业银行、基金、保险公司等金融机构都会购买一些伊斯兰债券来完善资产配置。伊斯兰债券以古兰经教义为基本规则,在债券体系中一直被划为单独的类别。从债券的结构上看,伊斯兰债券与普通债券有非常大的不同。为达到既满足教义,又适应投资人需要的目的,伊斯兰债券在发展中逐渐形成了自己独有的融资结构, Although Islamic bonds account for a very small part of the total bond market with liquidity, their financial institutions such as commercial banks, funds, insurance companies and so on, have a slightly higher yield and about 50% of them are sovereign bonds with good credit ratings. Institutions will buy some Islamic bonds to improve asset allocation. Islamic bonds, based on the Qur’an doctrine, have been classified as separate categories in the bond system. From the point of view of bond structure, Islamic bonds and ordinary bonds are very different. In order to meet both the doctrine and the needs of investors, Islamic bonds have gradually formed their own unique financing structure in their development.