按照《古兰经》和伊斯兰教法规定,利息属不合法的收入,必须禁止,而传统债券一般与利息支付联系在一起,因此传统债券在伊斯兰地区没有市场。“伊斯兰债券(Sukuk)”则是一种特殊的债券,是符合伊斯兰教投资原则的金融工具,它禁止支付利息,与特定资产或收益权的所有权相对应,基于伊斯兰教义中的双方自愿参与原则,讲究利益共享、共担风险,合同双方是一种合伙人关系。伊斯兰教义下的投资原则直接决定了伊斯兰债券的本质和特征,其着眼于实际资产项目的金融模 According to the Qur’an and sharia law, the interest is illegal income, must be banned, while traditional bonds are generally associated with interest payments, so there is no market for traditional bonds in the Islamic region. “Sukuk ” is a special type of bond, a financial instrument that is compliant with Islamic investment principles and prohibits the payment of interest that corresponds to the ownership of a particular asset or proceeds, based on the voluntary will of both parties in Islamic doctrine Participation principles, pay attention to benefit sharing, risk sharing, both parties to the contract is a partnership. The Islamic investment doctrine directly determines the nature and character of Islamic bonds, focusing on the financial models of real assets