DECLARE @h int
EXEC sp_xml_preparedocument @h OUTPUT,
         N'
        <?xml version="1.0" standalone="yes"?>
<xml>
  <rs:data xmlns:rs="urn:schemas-microsoft-com:rowset">
    <z:row TypeReportName="Бухгалтерия" xmlns:z="#RowsetSchema" />
    <z:row TypeReportName="Buhgalteriya" xmlns:z="#RowsetSchema" />
  </rs:data>
</xml>
',
'<xml xmlns:rs="urn:schemas-microsoft-com:rowset" xmlns:z="#RowsetSchema"/>'

SELECT * 
FROM 
openxml(@h, '/xml/rs:data/z:row', 1)
with (TypeReportName nChar(250) '@TypeReportName' )


exec sp_xml_removedocument @h