This assumes you want USER information, as opposed to file ownership information.

The simplest, (and non-perl) way of doing that is to use the net user command:

    >net user administrator
User name                    Administrator
Full Name
Comment                      Built-in account for administering the co
+mputer/dom
ain
User's comment
Country code                 000 (System Default)
Account active               Yes
Account expires              Never

Password last set            7/28/2004 7:09 AM
Password expires             Never
Password changeable          7/28/2004 7:09 AM
Password required            Yes
User may change password     Yes

Workstations allowed         All
Logon script
User profile
Home directory
Last logon                   6/11/2005 3:07 PM

Logon hours allowed          All

Local Group Memberships      *Administrators
Global Group memberships     *None
The command completed successfully.
[download]

If you wanted file access rights information, you could use the cacls command from the Windows resource kit.