Both front and back swing alter the position of the plane of sharp focus.
The position of the camera back (i.e., film plane) relative to the subject also determines how the image is projected on the film. When you swing the back, you move part of it farther from your subject, basically enlarging that part of the subject; for the part that moves closer, the subject is rendered smaller. Back swing, in this regard, is primarily useful for 1) keeping horizontal lines parallel when the camera isn't exactly centered on the subject (think pointing your camera at a brick wall at a slight angle and then swinging the back parallel to it to keep the horizontal lines even), or 2) emphasizing the convergence of parallel lines (think the same brick wall, but swing the other way to make the parallel lines converge more distinctly). Of course, when using the back swing for altering the shape of your subject, you may have to use lens swing to get the desired focus after positioning the back for the perspective you want (I do this often when working in cities).
Another handy use of back swing is to deal with focus issues when front swing is not available, either because it is absent or because the lens being used doesn't have enough coverage to allow swing to be used. If you want to deal with perspective rendering in this case, it is necessary to set up the camera with the needed swing already applied and position the camera back correctly relative to the subject. In practice, this often means several iterations of pointing/swinging to get both desired perspective and focus. Fiddly, but doable when nothing else is available.
FWIW, the same applies to front and back tilts, just displaced 90°.
A word about "perspective." Strictly speaking, the position of the lens determines the relationship of objects in the scene to each other, and, hence, the perspective. The position of the camera back relative to the subject determines the distortion that is introduced by projection. ic-racer is technically correct that moving the lens, in effect, changes camera position. This is quite obvious when doing close-up work. However, for most working distances, swinging or tilting the lens can be mostly disregarded. And, the use of the word, "perspective," to describe the change in the size of the projection (and especially the rendering of parallels) when changing the film position relative to the subject is so widespread that I think it is a bit nit-picky to insist on using the word only in relation to camera position. I find that students and laymen relate very quickly to the concept of correcting parallels or exaggerating convergence by describing it as changing "perspective." IM-HO, that's a fine general use of the term.
Best,
Doremus