A liquid crystal panel structure and a method for manufacturingthe liquid crystal panel are provided. Both the firstalignment layer of the upper layer and the second alignmentlayer of the lower substrate employ the silicon nitride films,of which the surfaces are implemented with ion beambombardment, and in comparison with the utilization of PIalignment film material, the alignment layers possess thephysical, chemical properties of silicon nitride, which aremore stable, and thus can provide the better reliability for theliquid crystal panel; besides, the proper pre-tilted angleprovided by the surface of the silicon nitride films with ionbeam bombardment can be adjusted in a certain range, andthus can provide the proper pre-tilted angle for the liquidcrystal molecules, and compared with existing PSVA technology,the procedure of utilizing UV light irradiation toprovide a pre-tilted angle for the liquid crystal is notrequired.