Enterprise edition does come with it's own theme, but it is based on the Modern theme from Community. Your problem in developing it only on Community is that you won't be able to predict the layout/format of Enterprise only features such as Gift Cards, etc. You can make some reasonable assumptions, but no guarantees.
I would try to find an instance of EE that you can use to develop in, and then test in CE afterwards.
EE 引擎盖下的系统与 Magento 1.4 系列中的系统相同，并且它肯定会在某种程度上发挥作用。 CE 版本中没有的功能将不起作用并被用作默认功能。
The system under the EE hood is the same that is in Magento 1.4 series and it will most definitely work to some level. What will not work and is used as default are the functionality that is not in CE edition.
They are not the same, and your theme will not work without modification in both editions. Aside from bonus features (which you won't have in community), many of the standard libraries in Magento are not in sync between the two versions, so there is a marked difference in the way that some functions are handled.
Agree w/ Jon that you need to find an EE instance to test on.
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企业版确实有自己的主题，但它是基于社区的现代主题。仅在社区上开发它的问题是，您将无法预测仅企业功能（例如礼品卡等）的布局/格式。您可以做出一些合理的假设，但不能保证。
我会尝试找到一个可以用来开发的 EE 实例，然后在 CE 中进行测试。
Enterprise edition does come with it's own theme, but it is based on the Modern theme from Community. Your problem in developing it only on Community is that you won't be able to predict the layout/format of Enterprise only features such as Gift Cards, etc. You can make some reasonable assumptions, but no guarantees.
I would try to find an instance of EE that you can use to develop in, and then test in CE afterwards.
EE 引擎盖下的系统与 Magento 1.4 系列中的系统相同，并且它肯定会在某种程度上发挥作用。 CE 版本中没有的功能将不起作用并被用作默认功能。
The system under the EE hood is the same that is in Magento 1.4 series and it will most definitely work to some level. What will not work and is used as default are the functionality that is not in CE edition.
它们并不相同，如果不进行修改，您的主题将无法在两个版本中运行。除了奖励功能（社区中没有这些功能）之外，Magento 中的许多标准库在两个版本之间并不同步，因此某些功能的处理方式存在显着差异。
同意 Jon 的观点，您需要找到一个 EE 实例来测试。
They are not the same, and your theme will not work without modification in both editions. Aside from bonus features (which you won't have in community), many of the standard libraries in Magento are not in sync between the two versions, so there is a marked difference in the way that some functions are handled.
Agree w/ Jon that you need to find an EE instance to test on.
您的主题主要适用于企业版和专业版，但会有很多地方存在错误、缺乏功能和视觉缺陷。
作为 Magento Core 开发人员，我了解 EE 和 Pro 主题，所以我保证:)
Your theme will mostly work on Enterprise and Pro editions, but there will be a lot of places with errors, lacking functionality and visual defects.
As a Magento Core developer I know the EE and Pro themes so I guarantee that :)