指出实现目标替代率的关键之一是工资增长率应和个人账户记账利率相等；
The key to guarantee this rate in system is to make equal the growth of wage and the individual account interest.
在实际社会中存在着多种多样的利率，为了能够在多种利率条件下测算寿险费率，本文根据收支相等原则建立了一个线性规划模型。
In order to calculate the life insurance rate in condition of multiple interest rates, a linear programming model was established according to the principle of equivalence.
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