the resource path generated by checkPath is the CurrentDirectory. But the CurrentDirectory doens’t necessary needs to be the directory where the .exe is. In order to get the right directory in Windows I propose the following change incheckPath()

static void _checkPath()
{
    if (0 == s_resourcePath.length())
    {
        // Get the full path of current exe file.
    WCHAR FilePath[MAX_PATH] = { 0 };
    GetModuleFileNameW(0, FilePath, MAX_PATH);

    // Strip the exe filename from path and get folder name.
    PathRemoveFileSpecW(FilePath);

    // Set the current working directory.
    SetCurrentDirectoryW(FilePath);

        WCHAR utf16Path[CC_MAX_PATH] = {0};
        GetCurrentDirectoryW(sizeof(utf16Path)-1, utf16Path);

        char utf8Path[CC_MAX_PATH] = {0};
        int nNum = WideCharToMultiByte(CP_UTF8, 0, utf16Path, -1, utf8Path, sizeof(utf8Path), NULL, NULL);

        s_resourcePath = convertPathFormatToUnixStyle(utf8Path);
        s_resourcePath.append("/");
    }
}

In order to build the following file needs to be included in CCFileUtilsWin32.cpp:
#include “Shlwapi.h”

and Shlwapi.lib needs to be linked to libcocos2d