当然，社会有时需要关注动机——犯罪意图和主观故意是法律问题常见的考虑。
Of course, society sometimes cares about motives — mens rea and scienter are common considerations in legal matters.
故意制造虚假会计信息的动机有：谋私利，欺骗投资者，骗取贷款，应付业绩考核，逃税避税等。
The intentions of fabricating false information: seeking private selfish interest, deceiving investors, defrauding loan, coping with achievement assessment, avoiding or refusing to hand in taxes.
主观方面的特征，主要说明虐待罪在主观方面应是直接故意，并分析和直接故意相联系的犯罪目的和动机等。
Forth, the characteristics on the part of subjective mainly explain the crime of abuse should be direct intent subjectively and analyzes the crime purpose and motive related to the direct intent.
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