Please help me identify these user accounts..
bin, lp, nuucp, smbnull, mysql, tftp
Can we remove these user or disable these users?We have to apply the security policy about the user identification.Since it was settup by our vendor long time ago. We do not have these informations about these users accounts.Thank you.
server HP-UX B.11.11
bin - owner of all binary files - do not delete - system user
lp - printing owner - do not delete - system user
nuucp - UNIX--to-UNIX copy program user - do not delete - system user
smbnull - used by Samba - delete and remove Samba package if you are not using it
mysql - MySQL user - delete mysql package and the user if you do not use MySQL
tftp - user of the tftp - not sure if it is system user
In general don`t delete system users even if you do not use the applications. Deleting those accounts adds 0 security and may break updates, system etc.
Btw - 11.11 is old - almost obsolete. If you are building system now better start with newer version and if you are trying to secure old system better re-thing upgrading before deleting users 
HP-UX 11i support matrix:
http://h20338.www2.hp.com/hpux11i/downloads/public\_hp-ux\_systems\_support.pdf?jumpid=ex\_R1533_us/en/large/eb/go/hpuxservermatrix
You may want to take a look at:
https://h20392.www2.hp.com/portal/swdepot/displayProductInfo.do?productNumber=B6849AA
http://h71028.www7.hp.com/enterprise/w1/en/os/hpux11i-security-overview.html
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The tftp user should normally be locked out. It was sometimes used to back up old Cisco router configs but has no place in modern usage. A tftp user is a big security risk.
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Thank you very much for all of your reply.This web site very useful for me.We have to maintain this HP server until the new project is coming.