这取决于您所处的应用程序开发生命周期的哪个阶段。

If you've been at development for a while and have a lot of implemented code already and are just now realizing that you need to think about code coverage then you have to check your current coverage (if it exists) and then use that baseline to set milestones each sprint (or an average rise over a period of sprints), which means taking on code debt while continuing to deliver end user value (at least in my experience the end user doesn't care one bit if you've increased test coverage if they don't see new features).

根据你的领域，达到95%并不是不合理的，但我不得不说，平均而言，你将看到的平均情况是85%到90%。

从另一个角度查看覆盖率:具有清晰控制流的编写良好的代码是最容易覆盖、最容易阅读的，并且通常是错误最少的代码。在编写代码时牢记清晰和可覆盖性，并在编写代码时并行编写单元测试，以我之见，您将得到最好的结果。

Alberto Savoia的这篇散文恰好回答了这个问题(以一种非常有趣的方式!):

http://www.artima.com/forums/flat.jsp?forum=106&thread=204677

Testivus On Test Coverage Early one morning, a programmer asked the great master: “I am ready to write some unit tests. What code coverage should I aim for?” The great master replied: “Don’t worry about coverage, just write some good tests.” The programmer smiled, bowed, and left. ... Later that day, a second programmer asked the same question. The great master pointed at a pot of boiling water and said: “How many grains of rice should I put in that pot?” The programmer, looking puzzled, replied: “How can I possibly tell you? It depends on how many people you need to feed, how hungry they are, what other food you are serving, how much rice you have available, and so on.” “Exactly,” said the great master. The second programmer smiled, bowed, and left. ... Toward the end of the day, a third programmer came and asked the same question about code coverage. “Eighty percent and no less!” Replied the master in a stern voice, pounding his fist on the table. The third programmer smiled, bowed, and left. ... After this last reply, a young apprentice approached the great master: “Great master, today I overheard you answer the same question about code coverage with three different answers. Why?” The great master stood up from his chair: “Come get some fresh tea with me and let’s talk about it.” After they filled their cups with smoking hot green tea, the great master began to answer: “The first programmer is new and just getting started with testing. Right now he has a lot of code and no tests. He has a long way to go; focusing on code coverage at this time would be depressing and quite useless. He’s better off just getting used to writing and running some tests. He can worry about coverage later.” “The second programmer, on the other hand, is quite experience both at programming and testing. When I replied by asking her how many grains of rice I should put in a pot, I helped her realize that the amount of testing necessary depends on a number of factors, and she knows those factors better than I do – it’s her code after all. There is no single, simple, answer, and she’s smart enough to handle the truth and work with that.” “I see,” said the young apprentice, “but if there is no single simple answer, then why did you answer the third programmer ‘Eighty percent and no less’?” The great master laughed so hard and loud that his belly, evidence that he drank more than just green tea, flopped up and down. “The third programmer wants only simple answers – even when there are no simple answers … and then does not follow them anyway.” The young apprentice and the grizzled great master finished drinking their tea in contemplative silence.

我更喜欢做BDD，它使用自动化验收测试、可能还有其他集成测试和单元测试的组合。对我来说，问题是自动化测试套件作为一个整体的目标覆盖率应该是多少。

That aside, the answer depends on your methodology, language and testing and coverage tools. When doing TDD in Ruby or Python it's not hard to maintain 100% coverage, and it's well worth doing so. It's much easier to manage 100% coverage than 90-something percent coverage. That is, it's much easier to fill coverage gaps as they appear (and when doing TDD well coverage gaps are rare and usually worth your time) than it is to manage a list of coverage gaps that you haven't gotten around to and miss coverage regressions due to your constant background of uncovered code.

答案也取决于项目的历史。我发现上述方法只适用于从一开始就以这种方式管理的项目。我已经极大地改进了大型遗留项目的覆盖率，这样做是值得的，但是我从来没有发现回过头去填补每个覆盖率空白是可行的，因为旧的未经测试的代码不能很好地理解，不能正确和快速地完成这些工作。

一般来说，从我读过的几篇工程卓越最佳实践论文来看，单元测试中80%的新代码是产生最佳回报的点。如果超过这个CC%，所付出的努力就会产生更少的缺陷。这是许多大公司所采用的最佳实践。

不幸的是，这些结果大多是公司内部的，所以我没有公开的文献可供参考。

直到几天前，我们的目标是>的80%，但在我们使用了大量生成代码后，我们并不关心%age，而是让审核人员决定覆盖率要求。