<?php

$xml = <<<XML
<xml>
 <ToUserName><![CDATA[toUser]]></ToUserName>
 <FromUserName><![CDATA[fromUser]]></FromUserName>
 <CreateTime>1348831860</CreateTime>
 <MsgType><![CDATA[text]]></MsgType>
 <Content><![CDATA[this is a test]]></Content>
 <MsgId>1234567890123456</MsgId>
 <Person>
    <Name>ruby</Name>
    <Age>24</Age>
    <Company>
      <Name>company</Name>
    </Company>
  </Person>
</xml>
XML;

/**
 * @param SimpleXMLElement $xmls
 * @return array
 */
function parseXml($xmls)
{
    $array = [];

    foreach ($xmls as $key => $xml) {
        /** @var SimpleXMLElement $xml */
        $count = $xml->count();

        if ($count == 0) {
            $res = (string) $xml;
        } else {
            $res = parseXml($xml);
        }

        $array[$key] = $res;
    }

    return $array;
}

$xmls = new SimpleXMLElement($xml);
var_dump(parseXml($xmls));

//数组转XML
    function arrayToXml($arr)
    {
        $xml = "<xml>";
        foreach ($arr as $key=>$val)
        {
            if (is_numeric($val)){
                $xml.="<".$key.">".$val."</".$key.">";
            }else{
                 $xml.="<".$key."><![CDATA[".$val."]]></".$key.">";
            }
        }
        $xml.="</xml>";
        return $xml;
    }

    //将XML转为array
    function xmlToArray($xml)
    {    
        //禁止引用外部xml实体
        libxml_disable_entity_loader(true);
        $values = json_decode(json_encode(simplexml_load_string($xml, 'SimpleXMLElement', LIBXML_NOCDATA)), true);        
        return $values;
    }