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When you develop smart documents, there are many things to consider before you begin to write the code. First, you want to understand how smart documents work inside Microsoft® Office 2003, as well as the controls that may be available within a smart document. Second, you need to understand who your users are, so that you can decide whether to write your smart document by using Component Object Model (COM) technologies or Microsoft .NET Framework technologies. Third, you should know about security and privacy issues related to smart documents, in order to protect yourself and your users.
This section provides information that you need to plan your smart documents.
https://msdn.microsoft.com/library/default.asp?url=/library/en-us/sdsdk/html/sdcon