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Starting from the perspective of stakeholders, the social responsibility evaluation system of sports goods enterprises based on Enterprises contribution of the social responsibility to the government, employees, investors, public welfare undertakings and consumers was built in this paper, and the relationship between Sports goods enterprises social responsibility and performance was studied with the method of Statistical description and panel data regression by analyzing the data of ANTA Companies. It shows that there is no obvious relationship between Sports goods enterprises social responsibility and performance in general, and there have direct relationship between the fulfillment of shareholders and government 'social responsibilities and enterprise performance. Introduction In recent years, corporate social responsibility (CSR) as an important part of enterprise management gradually be incorporated into the enterprise development strategy, more and more enterprises take to fulfill social responsibility as an important means to enhance corporate brand image and reputation [1]. Since the publication of the Declaration on Social Responsibility in 2006, the sporting goods industry in China has formed a good atmosphere for actively fulfilling social responsibility, and some leading enterprises have played a good role in the field of social responsibility [2]. The relationship between CSR and corporate performance may be an important factor influencing the enterprise strategy and the long-term development of the enterprise. Therefore, this paper constructs the social responsibility evaluation system of the sporting goods enterprise with the contribution of corporate to the government, the employees, the shareholders, the creditors, the public welfare undertakings and the consumers' social responsibility and analyzes the relationship between CSR and corporate performance of Anta. Theoretical Basis Stakeholder theory holds that under the condition of market economy, the long-term cooperation among the various stakeholders plays a decisive role in the development prospect of the enterprise. The essence of the enterprise is the contract between the stakeholders, the goal of the enterprise is to serve the various stakeholders, and the optimal arrangement of stakeholder theory is the sharing of corporate financial rights [3] . By providing inexpensive products and services, enterprises prompt consumers generate buying behavior and gains profits eventually. Enterprises enhance employee satisfaction and sense of belonging from the staff working environment and career prospects, etc., and eventually get long-term stable development. A solid return on investment and repayment of principal and interest of Enterprises for shareholders and creditors can enhance investor confidence in the enterprise and investment interest, and they will maintain long-term concern and investment in the enterprise. Enterprises actively pay taxes, improve employment, and promote economic development, etc., and eventually will receive government resources [4] . Enterprises win social support through good social 197 feedback about business contribution to environmental protection, community building and charitable contributions. Research Hypothesis and Design Research Hypothesis On the basis of deepening the research results at home and abroad, combined with the reality of our country, this paper puts forward the following research hypothesis: Hypothesis 1: CSR is positively related to firm performance. Hypothesis 2: CSR for government is positively related to corporate performance. Hypothesis 3: CSR for employees is positively related to corporate performance. Hypothesis 4: CSR for shareholders is positively related to corporate performance. Hypothesis 5: CSR for creditors is positively related to corporate performance. Hypothesis 6: CSR for public welfare undertakings is positively related to corporate performance. Hypothesis 7: CSR for consumers is positively related to corporate performance. Research Design Data Sources.This article uses the annual report of ANTA company from 2010-2016 as a sample. Variable Settings. (1) Explained variable. This study uses a more comprehensive return on assets ROA as an evaluation index of corporate performance. The formula is: ROA=Net profit/ Average assets *100% (2) Explanatory variables. On the basis of the stakeholders' theory, this paper, based on the previous research results, especially the research of SU Dongwei, HE Xingxing (2011)[5] and LU Yufei(2013)[6], finally determine the index of CSR. The system is shown in Table 1. Table 1. CSR Scoring Criteria of China 's Sporting Goods Enterprises. Level 1indicators Level index weight Secondary indicators Secondary index calculation method Secondary index weight Final weight The social responsibility to the government 0.1825 Unit assets tax rate Pay taxes and fees/Total assets 0.5987 0.10926 Unit asset employment rate Number of employees/Total assets 0.4013 0.1494 The social responsibility to employees 0.1494 Human Capital Sustainability The total payroll/Operating income 1 0.1001 The social responsibility to Shareholders 0.1001 Return on Stockholders' Equity Net Profit/ Total amount of shareholders' equity 1 0.1223 The social responsibility to creditors 0.1223 Acid-test Ratio (Current Assets-Net inventory)/ Current Liabilities 1 0.2229 The social responsibility to public welfare undertakings 0.2229 Donation ratio Donation/ Operating income 1 0.2229 The social responsibility to consumers 0.2229 Product R & D investment accounted for income ratio Product R & D expenses/ Operating income 0.5 0.11145 Product R & D investment growth rate (Product R & D expenses for the current year-Last year Product R & D expenses)/Last year Product R & D expenses 0.5 0.11145 (3) Control variable. This paper will take the growth of enterprises (CIGR), the size of enterprises (SIZE) as a control variable, as follows:

Relationship between Social Responsibility and Performance of Sports Goods Enterprises–An Empirical Study Based on the Data from ANTA Companies