Код:

Option Explicit
Dim objWMI, strDomain, strComputer, dicNTFS, dicShare

Const FILE_SHARE          = 0
Const MAXIMUM_CONNECTIONS = 15

Const PERM_READ           = 1179817
Const PERM_MODIFY         = 1245631
Const PERM_FULL           = 2032127
Const DOMAIN_NAME         = "DOMAIN"

Set dicNTFS  = CreateObject("Scripting.Dictionary")
Set dicShare = CreateObject("Scripting.Dictionary")

dicNTFS.CompareMode  = vbTextCompare
dicShare.CompareMode = vbTextCompare

' Тут добавляем группы для NTFS прав

dicNTFS.Add  "Group_01", PERM_READ
dicNTFS.Add  "Group_02", PERM_READ

' Тут добавляем группы для прав на шару

dicShare.Add "Group_01", PERM_FULL
dicShare.Add "Group_02", PERM_FULL

' Тут вызываем функцию создания шары

CreateRemoteShare "Computer_01", "C:\TEST", "TEST", "Only Testing", dicShare, dicNTFS

' Функция создания шары

Sub CreateRemoteShare (strComp, strFolder, strShare, strInfo, dicSHARE, dicNTFS)
   Dim objSecDesc, objTrustee, objACE, objWMI
   Dim arrKeys, int, arrACE()
   Dim objShare, objInParam, objFolderSec, intRet

   Set objWMI = GetObject("winmgmts:{impersonationLevel=impersonate}!\\" & strComp & "\root\cimv2")
   Set objFolderSec = objWMI.Get("Win32_LogicalFileSecuritySetting='" & strFolder & "'")
   intRet = objFolderSec.GetSecurityDescriptor(objSecDesc)

   arrKeys = dicNTFS.Keys
   ReDim arrACE(dicNTFS.Count)

   For int=0 To dicNTFS.Count-1
      Set objTrustee  = GetGroupTrustee(DOMAIN_NAME, arrKeys(int))
      Set arrACE(int) = objWMI.Get("Win32_Ace").SpawnInstance_

      arrACE(int).Properties_.Item("AccessMask") = dicNTFS.Item(arrKeys(int))
      arrACE(int).Properties_.Item("AceFlags")   = 3
      arrACE(int).Properties_.Item("AceType")    = 0
      arrACE(int).Properties_.Item("Trustee")    = objTrustee
   Next

   objSecDesc.Properties_.Item("DACL") = arrACE
   intRet = objFolderSec.SetSecurityDescriptor(objSecDesc)
   Set objSecDesc = objWMI.Get("Win32_SecurityDescriptor").SpawnInstance_()

   arrKeys = dicSHARE.Keys
   ReDim arrACE(dicSHARE.Count)

   For int=0 To dicSHARE.Count-1
      Set objTrustee  = GetGroupTrustee(DOMAIN_NAME, arrKeys(int))
      Set arrACE(int) = objWMI.Get("Win32_Ace").SpawnInstance_

      arrACE(int).Properties_.Item("AccessMask") = dicSHARE.Item(arrKeys(int))
      arrACE(int).Properties_.Item("ACEFlags")   = 3
      arrACE(int).Properties_.Item("AceType")    = 0
      arrACE(int).Properties_.Item("Trustee")    = objTrustee
   Next

   objSecDesc.Properties_.Item("DACL") = arrACE

   Set objShare   = objWMI.Get("Win32_Share")
   Set objInParam = objShare.Methods_("Create").InParameters.SpawnInstance_()

   objInParam.Properties_.Item("Access")         = objSecDesc
   objInParam.Properties_.Item("Description")    = strInfo
   objInParam.Properties_.Item("Name")           = strShare
   objInParam.Properties_.Item("Path")           = strFolder
   objInParam.Properties_.Item("MaximumAllowed") = MAXIMUM_CONNECTIONS
   objInParam.Properties_.Item("Type")           = 0

   objShare.ExecMethod_ "Create", objInParam
End Sub

' Функция получения объекта опекуна

Function GetGroupTrustee(strDomain, strName)
   Dim objTrustee, objAccount, objSID, objWMI
   Set objWMI = GetObject("winmgmts:\\.\root\cimv2")

   Set objTrustee = objWMI.Get("Win32_Trustee").Spawninstance_
   Set objAccount = objWMI.Get("Win32_Group.Name='" & strName & "',Domain='" & DOMAIN_NAME &"'")
   Set objSID     = objWMI.Get("Win32_SID.SID='" & objAccount.SID &"'")

   objTrustee.Domain = strDomain
   objTrustee.Name   = strName
   objTrustee.Properties_.Item("SID") = objSID.BinaryRepresentation

   Set GetGroupTrustee = objTrustee
End Function