倒签提单是卖方为了向银行结汇而采取的一种欺诈行为。然而,对于该行为的法律性质,却存在众多观点:侵权性质说;违约性质说;竞合责任说;缔约过失说。笔者认为倒签提单是一种无效的法律行为。由于倒签提单是由承运人和托运人合谋为之,承、托双方均有过错,所以,他们对收货人承担连带责任。 An upside down bill of lading is a fraudulent act taken by the seller in exchange for bank settlement. However, there are many views on the legal nature of the act: the nature of the tort; the nature of the default; the competing responsibility; the fault of the contracting party. I think the bill of lading is an invalid legal act. Because the bill of lading is signed by the carrier and the conspirator conspiracy, bearing, care both fault, therefore, they bear the joint responsibility of the consignee.