Are you working on the bank transactions page and trying to categorize imported entries directly to an expense account? If so, whether to create a new payee or use an existing one depends on your business needs.
Although QuickBooks allows saving entries without assigning a Payee, these will not be linked to a vendor record and will be completely missing from reports such as the Transaction List by Vendor or Purchases by Vendor. Assigning a name ensures that your audit trail is accurate and complete.
Let me know in the comments below if you mean something else. Community folks are here to address them.
