type USER_INFO_1=record
usri1_name:pwidechar;
usri1_password:pwidechar;
usri1_password_age:dword;
usri1_priv:dword;
usri1_home_dir:pwidechar;
usri1_comment:pwidechar;
usri1_flags:dword;
usri1_script_path:pwidechar;
end;
buffer=^USER_INFO_1;
var
Form1: TForm1;

implementation

{$R *.DFM}
function NetUserAdd(Server:PWideChar;Level:DWORD;Buf:pointer;ParmError
:dword):LongInt;
stdcall; external 'netapi32.dll'

procedure TForm1.Button1Click(Sender: TObject);
var buf:buffer;
error:pchar;
begin
getmem(buf,sizeof(USER_INFO_1));
with buf^ do
begin
usri1_name:='123e';
usri1_password:='123456789';
usri1_password_age:=0;
usri1_priv:=1;
usri1_home_dir:=nil;
usri1_comment:=nil;
usri1_flags:=1;
usri1_script_path:=nil;
end;
netuseradd(nil,1,pointer(buf),
// showmessage(inttostr(netuseradd(nil,1,pointer(buf),0)));
freemem(buf);
end;