Check out the sample code there:
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http://www.vbaccelerator.com/home/VB/Tips/How_to_Shutdown_the_System_in_Windows_9x_and_NT/article.asp

Note that there are a lot other stuff in the sample code. But what you should pay attention to is the part there the current process's privilege tokens are checked, and adjusted, in order to enable the process to shutdown the OS.
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Is there any DOS command to reboot computer ? － flu 　2004-06-16 10:26 (0 bytes , 716reads )
What's your OS? － Flying 　2004-06-16 10:56 (498 bytes , 491reads )
Type help in cmd window － MrDJay 　2004-06-16 10:38 (34 bytes , 274reads )
actually i am doing vb6.0 proj. any suggestion to reboot? － flu 　2004-06-16 10:53 (977 bytes , 305reads )
you can use "-t 0" as indicated in my post above. － Flying 　2004-06-16 10:58 (264 bytes , 288reads )
thank you! i see, i just want to find an easier method － flu 　2004-06-16 11:01 (0 bytes , 275reads )
For VB programming, using the API is actually easier. － Flying 　2004-06-16 11:05 (52 bytes , 233reads )
i use ExitWindowsEx , doesnot work? :( － flu 　2004-06-16 11:15 (0 bytes , 252reads )
how does your code look like? － Flying 　2004-06-16 11:56 (254 bytes , 296reads )
my code: － flu 　2004-06-16 14:18 (541 bytes , 257reads )
cool...but － kelvin 　2004-06-16 17:17 (130 bytes , 273reads )
The shutdown request may fail. － Flying 　2004-06-16 17:38 (189 bytes , 281reads )
Check out the sample code there: － Flying 　2004-06-16 15:35 (332 bytes , 274reads )
-_-! － flu 　2004-06-16 16:00 (0 bytes , 259reads )
HELP command is not as powerful as man in the *nix world. － Flying 　2004-06-16 10:48 (117 bytes , 229reads )