TY - JOUR T1 - Associate Professor, Faculty of Islamic Studies and Economics, Imam Sadiq University TT - چالش‌های کارکردی و فقهی انتشار اوراق مشارکت ریالی در ایران JF - mieaoi JO - mieaoi VL - 7 IS - 24 UR - http://mieaoi.ir/article-1-735-en.html Y1 - 2018 SP - 149 EP - 167 N2 - Mosharakah Sokok is one of the instruments to finance the public and private plans which are used widely in different countries. According to some researchers, Iran was the first country which used these Sokok for financing the projects and plans and the municipality bonds in 1373 were the first Sokok which were issued in the world economic and financial system. Since their initial issuance, their structure, jurisprudential nature as well as their economic applications were challenged by the economists. In this research, we tried to deduce the jurisprudential as well as the economic challenges of these bonds according to the available laws and data and finally, to give some policy recommendations to improve the efficiency of these financial instruments M3 ER -