Copied from Phil Sturgeon's blog:
An extra layer of abstraction combined with an auxiliary extension / override makes it easy to change simple bits of logic throughout the output of your application with minimal clutter.
To explain, I will use an example.
<form action="<?php echo site_url('controller/method'); ?>" method="post">
vrs
<?php echo form_open('controller/method');
HTML, site_url(), . -, form_open() - , wahey!
accept-charset="UTF-8" , UTF-8 CodeIgniter.
HTML, , , .
, CodeIgniter , form_open() application/helpers/MY_form_helper.php, .
PHP , .
, HTML .
:
http://philsturgeon.co.uk/blog/2009/12/Why-CodeIgniter-HTML-helper-functions-rock