An excellent tool for Accessibility and Usability... URI References: Fragment Identifiers on URIs
[w3.org...]
2.1.2 Fragment identifiers
[w3.org...]
I've always made use of fragment identifiers when designing the architecture of a site. It provides one click access to something specific or a function within a document. I also make use of a Back to previous function so that when you are following fragments, you can quickly jump back and forth between them.
I do utilize the id attribute as opposed to the deprecated name attribute. I label the ids exactly like the name of their destination/function.