The present invention provides a liquid crystal panel structure and a manufacture method. Both the first alignment layer of the upper layer and the second alignment layer of the lower substrate employ the silicon nitride films, of which the surfaces are implemented with ion beam bombardment, and in comparison with the utilization of PI alignment film material, the alignment layers possess the physical, chemical properties of silicon nitride, which are more stable, and thus can provide the better reliability for the liquid crystal panel; besides, the proper pre-tilted angle provided by the surface of the silicon nitride films with ion beam bombardment can be adjusted in a certain range, and thus can provide the proper pre-tilted angle for the liquid crystal molecules, and compared with the present PSVA technology, the procedure of utilizing the UV light irradiation to provide the pre-tilted angle for the liquid crystal is not required.