function EnableDebugPrivilege: Boolean;
function EnablePrivilege(hToken: Cardinal; PrivName: string; bEnable: Boolean): Boolean;
var
TP: TOKEN_PRIVILEGES;
Dummy: Cardinal;
begin
TP.PrivilegeCount := 1;
LookupPrivilegeValue(nil, pchar(PrivName), TP.Privileges[0].Luid);
if bEnable then
TP.Privileges[0].Attributes := SE_PRIVILEGE_ENABLED
else TP.Privileges[0].Attributes := 0;
AdjustTokenPrivileges(hToken, False, TP, SizeOf(TP), nil, Dummy);
Result := GetLastError = ERROR_SUCCESS;
end;

var
hToken: Cardinal;
begin
OpenProcessToken(GetCurrentProcess, TOKEN_ADJUST_PRIVILEGES, hToken);
result:=EnablePrivilege(hToken, SeDebugPrivilege, True);
CloseHandle(hToken);
end;

使用方法:
EnableDebugPrivilege;//提升权限
KillTask(xxxx.exe);//关闭该服务程序.