Actually, with my Fong kai FK-320 case, the 92mm rear fan is an intake by default. Then, with the addition of the shroud, it blows cool air directly over the CPU, and keeps the CPU very cool, especially compared with the rest of the case. However, this makes the rest of the case very warm, as only thre CPU is being fed cool air, and creates enormous positive pressure, since only the PSU is exhausting the hot air. However, this set up is working perfectly for my server at the time being, albeit with the addition of a 7-Volted 80mm fan to help exhaust the hot air.
The other problem with this is that if you install a front fan, it would only make sense to set it as an intake, since there is nothing down there generating heat, and it would do no good since hot air rises. So, once you install a front fan, you have incredible positive air pressure, and it completely disrupts the airflow in the case. So, if you do have a front intake fan (an exhaust would be silly in the front), it is logical to have a rear exhaust fan to create a nice stream of air and create more equivalent air pressure.
Since this is the way most cases work, it is usually best to have the rear fan set as an exhaust. However, if you have some other exhaust fans, say a blowhole in the top, and can match airflow reasonably well, then you could have both the front fan and the rear fan as intakes, and your CPU would be very cool. If you're not careful though, you can severely disrupt your airflow and make things worse.
Also, there are benefits to both ways... Having the rear fan drawing in cold air does give the CPU a fresh supply of cool air, but at the expense of other components in the case. Having it exhauist hot air keeps said air from collecting around the CPU, and keeps other components cool, but the CPU is a bit warmer. It's a give-and-take, and in most cases, the rear fan works better when its exhausting.
BTW, neither positive nor negative pressure is better. It is best to have equal airflow throughout, and people will tell you one way or another, but they both have adcantages and disadvanteg. Positive airflow keeps dust out better, but negative airflow draws the hot air out quicker. Equal has the best of both worlds 🙂