From the standpoint of the payee, is it better to sign or not to sign when handing over?
Always sign. You should check everything reflected in the text clearly, which shows that you have confirmed what the other party has given you. Don't let the other party write those ambiguous or unknown items. Even if something goes wrong in the future, it's your predecessor's business. You are not responsible, but if you don't sign it, there will definitely be bitter fruit of wrangling.