在我看来，答案是“这取决于你有多少时间”。我试着达到100%，但如果我没有在我拥有的时间内完成它，我也不会大惊小怪。

当我编写单元测试时，我戴着与开发产品代码时不同的帽子。我考虑测试的代码声称要做什么，以及可能破坏它的情况是什么。

我通常遵循以下标准或规则:

单元测试应该是关于我的代码的预期行为的一种文档形式。给定特定输入的预期输出以及它可能抛出的客户端可能想要捕获的异常(我的代码的用户应该知道什么?) 单元测试应该帮助我发现我可能还没有想到的假设条件。(如何使我的代码稳定和健壮?)

如果这两条规则不能产生100%的覆盖率，那就顺其自然吧。但是一旦我有时间，我就会分析未覆盖的块和行，并确定是否仍然存在没有单元测试的测试用例，或者是否需要重构代码以消除不必要的代码。

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%。

代码覆盖率很好，但功能覆盖率更好。我不喜欢把我写的每一行都写一遍。但是我相信编写100%的测试覆盖我想要提供的所有功能(即使是我自己带来的额外的很酷的功能，这些功能在会议中没有讨论)。

我不关心我的代码是否会在测试中被覆盖，但我关心的是我是否会重构我的代码并最终具有不同的行为。因此，100%的功能覆盖率是我的唯一目标。

我认为正确的代码覆盖率的最佳症状是单元测试帮助解决的具体问题的数量合理地对应于您创建的单元测试代码的大小。

简单回答:60-80%

长一点的回答: 我认为这完全取决于你项目的性质。我通常通过单元测试每一个实际部分来开始一个项目。在项目的第一次“发布”时，你应该有一个相当不错的基于你所做的编程类型的基础百分比。在这一点上，您可以开始“强制”最小的代码覆盖率。

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.