It is understood that this is a purely
social construction that has established itself in
very specific times and places, but in practice the arbitrary nature of these institutionalized arrangements escapes conscious notice.
The report also takes care to offset certain cost elements that have inappropriately been internalized into the existing price of coal, such as the high
social burden of coal enterprises to provide a broad array of
social benefits for its employees (which is not in itself a bad thing, but is done in a
very wasteful manner), and what the researchers consider to be excessive mandatory contributions by coal enterprises to the Railway
Construction Fund (RMB 22 billion in 2006 alone, amounting to 33 % of total profits for the coal industry).