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.

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。

当我认为我的代码没有经过足够的单元测试，并且我不确定接下来要测试什么时，我使用覆盖率来帮助我决定接下来要测试什么。

如果我在一个单元测试中增加覆盖率——我知道这个单元测试有价值。

这适用于未覆盖的代码，50%覆盖或97%覆盖。

代码覆盖率只是另一个度量。就其本身而言，它可能非常具有误导性(参见www.thoughtworks.com/insights/blog/are-test-coverage-metrics-overrated)。因此，您的目标不应该是实现100%的代码覆盖率，而是要确保您测试了应用程序的所有相关场景。

如果这是一个完美的世界，100%的代码将被单元测试覆盖。然而，因为这不是一个完美的世界，这是一个你有时间做什么的问题。因此，我建议少关注特定的百分比，而更多地关注关键领域。如果你的代码写得很好(或者至少是一个合理的副本)，应该有几个关键点将api暴露给其他代码。

将您的测试工作集中在这些api上。确保api是1)良好的文档化的，2)已经编写了与文档相匹配的测试用例。如果预期的结果与文档不匹配，那么您的代码、文档或测试用例中都存在bug。所有这些都是值得调查的。

好运！