안녕하세요..
Windows 사용자 계정을 말씀하시는거지요?..
아래코드를 참고해보세요..

unit Unit7;

interface

uses
Windows, Messages, SysUtils, Variants, Classes, Graphics, Controls, Forms,
Dialogs, StdCtrls;

type
TForm7 = class(TForm)
Button1: TButton;
Memo1: TMemo;
procedure Button1Click(Sender: TObject);
private
{ Private declarations }
public
{ Public declarations }
end;

USER_INFO_1 = record
usri1_name: LPWSTR;
usri1_password: LPWSTR;
usri1_password_age: DWORD;
usri1_priv: DWORD;
usri1_home_dir: LPWSTR;
usri1_comment: LPWSTR;
usri1_flags: DWORD;
usri1_script_path: LPWSTR;
end;
lpUSER_INFO_1 = ^USER_INFO_1;

function NetUserEnum(ServerName: PWideChar; Level, Filter: DWORD; var Buffer: Pointer; PrefMaxLen: DWORD; var EntriesRead, TotalEntries, ResumeHandle: DWORD): Longword; stdcall; external 'netapi32.dll';
function NetApiBufferFree(pBuffer: PByte): Longint; stdcall; external 'netapi32.dll';

var
Form7: TForm7;

implementation

{$R *.dfm}

procedure TForm7.Button1Click(Sender: TObject);
var
ERead: DWORD;
TotalEntries: DWORD;
UserInfo: lpUSER_INFO_1;
lpBuffer: Pointer;
ResumeHandle: DWORD;
Counter: Integer;
NetApiStatus: LongWord;
begin
ResumeHandle := 0;
repeat
NetApiStatus := NetUserEnum(nil, 1, 0, lpBuffer, 0, ERead, TotalEntries, ResumeHandle);
UserInfo := lpBuffer;
for Counter := 0 to ERead - 1 do
begin
Memo1.Lines.Add(WideCharToString(UserInfo^.usri1_name) + ' -> ' +
WideCharToString(UserInfo^.usri1_comment));
Inc(UserInfo);
end;
NetApiBufferFree(lpBuffer);
until (NetApiStatus <> ERROR_MORE_DATA);
end;


end.