符合以下要件才构成虐待俘虏罪：

The crime of ill-treatment of prisoners is only constituted if the following conditions are met:

1、主观要件：主观方面为故意；

1. Subjective elements: the subjective aspect is intentional;

2、主体要件：主体是特殊主体，即军人，且主要为负有看押管理俘虏职责的军人；

2. Main elements: the main body is a special body, that is, soldiers, who are mainly responsible for custody and management of prisoners;

3、客观要件：客观方面为虐待俘虏，情节恶劣的行为；

3. Objective elements: the objective aspect is the act of maltreating prisoners and the circumstances are bad;

4、客体要件：客体是俘虏管理秩序。

4. Object element: the object is the order of prisoners management.