Here we go:
The short answer is, you lane swap in order to give your team the greatest possible advantage heading into the mid/late game (after laning phase).
For a longer answer:
Teams might lane swap if there is a large skill differential between the top laners, or between the duo laners. They also might do it to switch out of a bad matchup, say if either their duo lane or top lane got counterpicked hard.
Another reason to swap is to try to create a situation where your ADC gets to solo farm, jumping them into their mid/late game powerspikes earlier. Teams like Cloud 9 do this a lot to allow Sneaky to start hard carrying even sooner.
One last reason that teams might lane swap is simply to make the other team react to it. When lanes are swapped, a lot of successive, correct decisions need to be made (by both teams, but primarily by the team who was swapped against). If the swapped-against team makes the correct decisions, both teams will likely come out even, but if the swapped-against team makes the wrong decisions, they can easily come out way behind (I think C9's top laner, Balls, came out of laning phase in Week 1's games an average of 40 CS ahead of his opponent). Because of this, experienced and strategic teams (think C9, TSM) often like to lane swap against new teams, simply because the new teams haven't learned all the ins and outs of responding to it.
Teams have to consider the drawbacks, however, which include the other team "calling" the lane swap (sending their own duo lane up top to meet with the original duo), the other team gaining early dragon control (if you send your duo lane top, the enemy team outnumbers you near the dragon pit, which can easily translate into free/uncontested dragons), and finally the fact that your top laner will most likely have to himself face a 2 v. 1 lane, which will probably set them back in farm (which is why another commenter mentioned the fact that you only want to do it if your top laner is one who can handle lane swaps, or doesn't need too much farm*).
The upshot is that teams will (or should) only consider a lane swap if all of the factors combine to set them ahead, rather than behind.
*This is why you see teams adopting strategies designed to get their own top laner rolling into the laning phase, including things like double jungling (clearing the first few camps with the jungler) to pick up experience and make it harder for the top laner to get bullied out of lane by the 2 v. 1.
TL;DR:
Lane swaps create situations that, for a number of reasons, put your team ahead. They do come with drawbacks, however, and so need to be done correctly.