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 ...

中央纪委国家监委网站 方弈霏 特邀嘉宾 基本案情： 刘某某，1993年6月加入中国共产党，曾任某省A州B县县委副书记、县长，A州C县县委书记等职务。 违反中央八项规定精神。2019年1月，刘某某在担任C县县委书记期间，其亲属去世，刘某某在回家奔丧期 间，收受C县部分干部职工及相关人员所送礼金，共计21.05万元人民币（币种下同）。 违反组织纪律。2020年9月，刘某某在接受组织函询时，未如实向组织说明问题。 潘 颖 四川省凉山州会理市人民法院刑事审判庭员额法官 编者按 谈话函询是开展党内监督的重要方式，体现对党员、干部的爱护信任、管理监督。实践中，有的党员、干部 自作聪明、心存侥幸，在接受组织谈话函询时对自身存在的问题矢口否认，或者避重就轻挑拣一些轻微问题 进行说明，对其相对较重的问题则予以否认，企图蒙混过关。对于接受组织谈话函询时不如实说明问题的党 员、干部，应严肃追究其纪律责任，以"零容忍"态度破除侥幸心理，彰显纪法权威。本期案例中，刘某某在 接受组织函询时不如实说明问题，应如何定性？刘某某以亲属及朋友名义在曹某公司投资后，曹某拖欠刘某 某投资款及利息共计1247万余元，其间，刘某某又利用职务上的便利帮助 ...

Core Viewpoint - The article discusses the case of Xu, a former official in the health sector, who is accused of violating organizational discipline and engaging in bribery during her tenure, highlighting the dual responsibilities of disciplinary and legal oversight in such cases [1][2][3]. Summary by Relevant Sections Basic Case Facts - Xu, a member of the Communist Party since June 1987, held various positions including Secretary and Director of the B City Health Commission until her retirement in December 2023 [2]. - From 2013 to 2022, Xu violated organizational discipline by intervening in the hiring and job adjustments of several officials, receiving a total of 37 million yuan in bribes [2][6]. Bribery Charges - Between 2013 and 2022, Xu utilized her position to gain improper benefits for others in areas such as medical equipment procurement and project contracting, receiving a total of 1.07 million yuan in cash, with 300,000 yuan being an attempted bribe [3][8]. Investigation Process - The investigation began on January 10, 2024, leading to Xu's detention and subsequent disciplinary actions, including expulsion from the Party and cancellation of retirement benefits [4][5]. Legal Proceedings - On August 9, 2024, the C District People's Procuratorate formally charged Xu with bribery, resulting in a conviction and a sentence of three years and four months in prison, along with a fine of 300,000 yuan [5]. Disciplinary Violations - Xu's actions in facilitating personnel benefits for others while receiving bribes were classified as violations of organizational discipline, warranting disciplinary measures in addition to legal consequences [6][8]. Family Influence and Responsibility - Xu's son, utilizing her position, sought benefits for others, but Xu was not found to have direct knowledge of his actions, leading to a conclusion that she violated disciplinary regulations rather than being complicit in bribery [9][12]. Bribery Without Actual Receipt - The case also discusses the implications of Xu agreeing to receive a bribe of 300,000 yuan but not actually obtaining it, which was classified as attempted bribery under the law [13][15].