当官发财两条道。从查处的案例看，少数党员干部既想当官又想发财，隐身幕后以亲属等人名义违规从 事营利活动。执纪执法实践中，对于党员干部在多次违规经商办企业后，既有盈利的，也有亏损的，如 何确定违纪所得数额，容易存在不同认识；同时，其因担心被查处，长期对组织隐瞒不报自己违规从事 营利活动的行为，对此，应认定为违反廉洁纪律的一个违纪行为，还是认定为违反廉洁纪律和违反组织 纪律两个违纪行为，也容易存在不同认识。笔者结合一起案例进行分析。 本案中，张某先后三次违规从事营利活动，无论盈亏与否均违反廉洁纪律，第一次盈利150万元，第二 次亏损60万元，第三次亏损80万元，不能对上述有盈有亏的违纪行为总体计算盈亏以认定违纪所得，这 样操作不仅不符合违纪所得的概念和范围，也违反了全面收缴违纪违法所得的原则。对此类情形，应按 照违反廉洁纪律的具体行为，分别认定其第一次违纪行为的违纪所得为150万元，并予以收缴；后两次 违纪行为因亏损未产生违纪所得，对该亏损部分亦不应从前一违纪行为的所得中予以扣减。如此不仅能 够依规依纪依法处置被审查人违纪所得财物，发挥惩戒作用，同时也体现了不让违纪违法者因其违纪违 法行为得利的原则。 其次，对张 ...

Core Points - The article discusses the serious disciplinary violations of Jin Xiangjun, a former high-ranking official in Shanxi Province, leading to his expulsion from the Party and public office [1][2] - It highlights the ongoing issue of Party members and officials owning shares in non-listed companies, which is considered a violation of Party discipline and poses risks of corruption [2][4] - The article emphasizes the historical context of regulations prohibiting government officials from engaging in business activities, dating back to 1986 [3][4] Summary by Sections Disciplinary Actions - Jin Xiangjun was investigated for severe violations, including accepting gifts and services from private enterprises, and misusing his position for personal gain [1][2] - The Central Commission for Discipline Inspection decided to expel him from the Party and public office, and his case has been referred to the judicial authorities for further action [2] Regulations on Business Activities - The article outlines various regulations that prohibit Party members and officials from engaging in business activities, including owning shares in non-listed companies [3][4] - It cites specific laws and guidelines that classify such actions as violations of integrity and discipline [3][4] Historical Context - The article references a 1986 directive that explicitly forbids government officials from engaging in business, reinforcing the long-standing nature of these regulations [3] - It discusses the implications of officials acting as both government representatives and business participants, which can lead to conflicts of interest and corruption [4][5] Recent Cases - The article mentions recent cases where officials were punished for similar violations, highlighting a pattern of misconduct related to financial dealings and investments [5][6] - It notes that the Central Commission has increasingly focused on the issue of officials engaging in private equity investments, which are seen as a form of business activity [6][7]