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合同倒签是指合作双方在合同签署生效之前已经开始实际履行合同项目合作,而在合同项目履行过程中或在履行完毕后补签合同的现象。当前,许多企业普遍存在倒签合同现象。尽管在某些情况下,双方当事人按照诚信守信的原则实施相关合作事项,并未因倒签合同给双方当事人的利益造成损害,但倒签合同不仅与目前企业内控制度中关于风险防范的目标相悖,也不符合企业管理制度的要求,同时还存在较大的法律风险和经营管理风险,在实践中应当控制和避免倒签合同。
The contractual signature refers to the fact that both parties of the contract have started to actually cooperate with the contract before the signing of the contract and come to the conclusion of the contract during the performance of the contract or after the contract is completed. At present, many companies generally contract backdraft phenomenon. Although under certain circumstances, the parties concerned implement the cooperation in accordance with the principle of integrity and trust, they have not caused any damage to the interests of both parties due to the contract signing. However, the contract signing not only contradicts the goal of risk prevention in the current internal control system , Nor does it meet the requirements of the enterprise management system. At the same time, there are still large legal risks and business management risks. In practice, contractual contracts should be controlled and avoided.