现代国际海运中，倒签、预借提单屡见不鲜，但国内外航运界、海商法学界和海事司法界认识却不一致，众所纷法，莫衷一是。因此，进行深入的研究，在理论上和实践中都有重要意义。货物由承运人接受或装船后，应托运人要求，应签发收据，证明双方的海运合同，并据此在目的港提货? In modern international seaborne, it is not uncommon for inverted signatures and pre-lending bills of lading, but there is a lack of consensus among shipping circles, maritime law circles and maritime judicial circles at home and abroad. Therefore, conducting in-depth research is of great significance both in theory and in practice. After the goods are accepted by the carrier or loaded on board, at the request of the shipper, a receipt should be issued to prove the contract of carriage by both parties and accordingly be delivered at the port of destination.