Intellectual　capital　has　been　grabbed　the　attention　of　researchers　due　to　its　momentous　role　in　sustainable　competitive　advantage　and　organizational　success.　There　is　a　growing　catalog　of　related　assessments,　publications　and　reviews　that　display　the　direct　and　indirect　role　of　intellectual　capital　in　business　success　and　profitability.　Despite　the　bourgeoning　literature,　studies　have　not　yet　unleashed　the　influence　of　each　dimension　of　intellectual　capital;　human　capital,　structural　capital　and　customer　capital　on　SMEs＇　efficiency　with　financial　resources　as　a　moderator.　The　present　study　fills　the　gap　and　assesses　if　financial　resources　strengthen　the　paths　between　the　dimensions　of　intellectual　capital　and　SMEs＇　efficiency.　A　survey　method　was　used　and　collected　evidence　from　264　Chinese　SMEs.　The　findings　exhibit　that　human　capital　directly　enhances　SMEs＇　efficiency　but　the　presence　of　financial　resources　as　a　moderator　weakens　the　influence.　However,　social　capital　and　customer　capital　do　not　directly　improve　SMEs＇　efficiency　but　financial　resources　reinforce　the　paths　social　and　customer　capital　and　SMEs　efficiency.　This　research　recommends　that　owners　and　managers　of　SMEs　need　to　use　their　financial　resources　complementary　with　structural　and　customer　capital　while　human　capital　should　be　used　exclusively.