Defining the concept and features of a “public official” and of a “person performing managerial functions in a commercial or other organization” in the Criminal Code of the Russian Federation, first of all, is important to distinguishing those offenders who will be held criminally responsible in accordance with the provisions of Chapter 23 or Chapter 30 of the Criminal Code. It is obvious that by expanding or limiting the features of a public official or a person performing managerial functions in a commercial or other organization, it is possible to influence criminal statistics. There is an extensive literature on this topic, but this paper is devoted to the issue of correlation between the scope of the two concepts under consideration, which has repeatedly changed in the history of the post-Soviet development of criminal legislation of Russia. The purpose of this work is to compare the concepts of a “public official” and of a “person performing managerial functions in a commercial or other organization” in the domestic criminal law; to reveal the way how the content of the concept of an “official” evolved in the Criminal Code of the Russian Federation; to formulate proposals for the most optimal legal regulation of criminal liability for nonperformance or improper performance of duties by persons governing commercial organizations. The object of the study is public relations arising during the criminal-legal regulation of responsibility for improper performance or non-performance of duties by officials. The subject of the research is current Russian as well as null and void Soviet criminal legislation regulating responsibility of an official or a person performing managerial functions. While writing this paper the authors used historical and formal-legal methods, through which the evolution of the concept of an “official” in the Soviet and post-Soviet period was investigated. Based on the results of the research, the authors propose changes to the existing criminal legislation, the essence of which is the clear distinction of features of an official and a person performing managerial functions in commercial organizations.