Legal Framework of Shari＇ah Corporations in Malaysia： Special Reference to Waqf Corporation  

作　　者：Zuhairah ArifAbd Ghadas Hartinie binti Abd Aziz 

机构地区：[1]University of Sultan Zainal Abidin, Terengganu, Malaysia

出　　处：《Journal of Modern Accounting and Auditing》2017年第3期121-127,共7页现代会计与审计（英文版）

摘　　要：In Malaysia, the Islamic commercial institutions were established under respective legislations which contain express term on their status as a body corporate. Examples of these institutions are Islamic banks, zakah institutions, Pilgrimage Board and Islamic insurance （takaful） companies. In 1998, Johor Corporation （JCorp） initiated a corporate waqf entity known as Waqaf An-Nur Corporation Berhad （WANCorp）. In 2011, Majlis Agama Islam Wilayah Persekutuan （MAIWP） collaborated with Tabung Haji to develop a Class AWaqf building leased to Bank Islam Malaysia Berhad （BIMB）. The developments in waqf involving corporate entities are worth to be analyzed in order to create a new framework of waqf practice. This paper deliberated the attributes of corporations under the Malaysian law and compares them with the principles of Islamic law （Shari＇ah）. For the purpose of discussion, this paper refers to WANCorp and Awqaf Holdings as examples ofwaqf corporations in Malaysia.

关 键 词：body corporate waqf corporation COMPANY 

分 类 号：F275[经济管理—企业管理] TU375.4[经济管理—国民经济]