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中文摘要：
针对现行社会保险制度向非正规就业扩展的艰难，以及非正规就业社会保险制度供给的“碎片化”特征，本文构建了基于正规与非正规就业划分的“新二元”社会保险体系，并创新设计“新型非正规就业社会保险”制度（“新综保”制度）向非正规就业提供社会保险。“新综保”制度由“养老-失业”两合的“属人性”账户和“医疗-工伤-失业”三合的“属地性”账户组成，且各账户内部在一定条件下可实现利益输送，从而有助于提高账户基金的利用效率和建立防范滥用的自我约束机制。
英文摘要：
The paper proposes the adoption of a fully - covered New Dual Social Insurance System based on the segmentation between formal and informal employment, and innovatively designs the New Comprehensive Social Insurance Pattern for Informal Em-ployment （NCSIPIE）, In NCSIPIE, five social insurance accounts are divided into two groups. One is Pension - unemploy- ment combined insurance account based on individuals. The other is Medical - Work Injury - Maternity combined insurance account based on working units, Insurance benefits are transmittible under certain conditions among all five accounts, Thus NCSIPIE improves efficiency of funds in the accounts and builds a self - constraining system to curb embezzlement.
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