Private Declare Function ExitWindowsEx Lib "user32" (ByVal uFlags As Long, ByVal dwReserved As Long) As Long
Const EWX_SHUTDOWN = 1
Const EWX_LOGOFF = 0
Const EWX_REBOOT = 2
Const EWX_FORCE = 4

Private Sub Command1_Click()
Dim a
a = ExitWindowsEx(EWX_LOGOFF or EWX_FORCE or EWX_SHUTDOWN, 0)
End Sub

如果将
a = ExitWindowsEx(EWX_LOGOFF or EWX_FORCE or EWX_SHUTDOWN, 0)
改换为
a = ExitWindowsEx(EWX_LOGOFF or EWX_REBOOT, 0)
即可实现强制重启计算机！