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.

我认为不可能有这样的B/W规则。 应该审查代码，特别注意关键细节。 然而，如果它没有经过测试，它就有一个bug!

根据代码的关键程度，75%-85%是一个很好的经验法则。 运输代码肯定应该比房屋公用事业等更彻底地测试。

许多商店不看重测试的价值，所以如果你高于零，至少有一些价值的升值——所以可以说非零并不是坏事，因为许多仍然是零。

在。net世界中，人们经常引用80%作为合理的。但题目说的是溶液水平。我更喜欢在项目级别进行度量:如果有Selenium等或手动测试，那么UI项目的30%可能就可以了，数据层项目的20%可能就可以了，但是对于业务规则层(如果不是完全必要的话)，95%以上可能是可以实现的。因此，总体覆盖率可能是60%，但关键业务逻辑可能更高。

我也听过这样的话:追求100%，你就能达到80%;但是，立志达到80%，你就会达到40%。

底线:应用80:20规则，让应用程序的bug计数来指导你。

我认为最重要的是了解随着时间的推移，覆盖率的趋势是什么，并理解趋势变化的原因。你认为趋势的变化是好是坏取决于你对原因的分析。

如果你已经做了相当长一段时间的单元测试，我认为没有理由不接近95%以上。然而，至少，我总是使用80%的测试，即使是刚开始测试的时候。

这个数字应该只包括在项目中编写的代码(不包括框架、插件等)，甚至可能排除完全由调用外部代码编写的代码组成的某些类。这种电话应该被嘲笑。