The　tunnelling　oxide　passivation　contact　(TOPCon)　solar　cells　have　been　impressive　in　the　global　photovoltaic　(PV)　market　originating　from　their　high　efficiency　and　stability.　However,　it　exhibits　significant　recombination　losses　due　to　its　boron　diffusion,　laser　damage　and　metal-semiconductor　contact　on　front　side.　The　bifacial　TOPCon　structure　demonstrates　massive　potential　in　the　improvement　of　passivation　and　contact　performance　with　the　premise　that　it　can　solve　the　parasitic　absorption　of　polycrystalline　silicon　(poly-Si).　In　this　study,　the　localized　poly　finger　structure　with　excellent　optics　and　passivation　performance　is　designed　in　the　front　side　of　bifacial　solar　cells　to　compare　with　traditional　TOPCon　and　full-area　poly　passivation　devices.　The　theoretical　efficiency　and　detailed　power　loss　analysis　in　our　simulation　reveal　that　suppressing　the　recombination　of　FSF　(front　surface　field)　and　the　contact　area　is　the　crucial　strategy　to　improve　device　performance,　with　optimized　efficiency　of　26.62　%　and　FF　of　85.16　%.　These　results　indicate　that　the　route　of　BJ　(back　junction)　structure　containing　localized　selective　contact　and　full　coverage　high-quality　passivation　holds　potential　in　realizing　both　high　J(sc)　and　V-oc　for　FBC　(front　and　back　contact)　solar　cells,　featuring　great　instructive　significance　for　future　industrialization　of　PV　production.