Top officers of Lockheed Aircraft Corp. inaugurated and directed a program of foreign bribery that included questionable payments of up to $38 million from 1970 through 1975, according to a court-ordered report made public yesterday.

Previous studies of the aerospace company's foreign payments had put the total at less than $25 million. At the same time, yesterday's report found no evidence that Lockheed made any illegal political contributions in the United States.

The latest report was prepared by a group of Lockheed directors who are not offices of the California-based firm.

it detailed a practice of questionable overseas payments dating back to the late 1950s, but said the bulk of payments came in the years immediately following 1969, when Lockheed's financial status began to deteriorate.

The authors of yesterday's report declined to put on the public record the names and countries of payment recipients - some of whom already have been identified through investigations here and abroal.

Lockheed's full board of directors endorsed this approach, which could put the company on a collision course with the Securities and Exchange Commission.

The federal regulatory agency sought the outside investigation as a partial settlement to a lawsuit it filed against Lockheed, alleging inadequate disclosure to investors about past payment practices.

SEC officials declined to comment on the report, which was filed here at 1:30 p.m. yesterday.A

Lockheed's study falls short of more complete studies by such firm as Gulf Oil Corp., which named names and countries of payment recipients in a similarly required SEC report.

The Gulf study, headed by former World Bank president John J. McCloy, resulted in the ouster of Bob R. Dorsey as Gulf's chairman last year.

Yesterday's report placed full responsibility for Lockheed's payment practices on the shoulders of former chairman Daniel J. Haughton and former president and vice chairman A. Carl Gotchian, who were removed from office in March 1976.

Haughton and Kotchian "encouraged a distortion of ethical values in the company's marketing efforts overseas, which resulted in most of the questionable foreign payments and practices described," said the committee of directors, J. Wilson Newman, retired chairman of Dun & Bradstreet Companies, Inc., and a Locheed director since April, 1976, headed the group.

However, the Newman study also said other current or former Lockheed officials either were aware of the payments or should have known what was happening.

Current president Lawrence O. Kitchen and vice chairman and chief financial officer Roy. A. Anderson were described as having knowledge of questionable payments.But the committee said the officers' involvement was not so direct as to bar them from future service to Lockheed.

In a telephone interview yesterday, Lockheed chairman Robert W. Haack said he had expressed to government officials in Washington his fears about adverse repercussions for Lockheed and the United States if names of recipients were to be revealed.

Haack, a former chairman of the New York Stock Exchange who was named to head Lockheed in the wake of the firm's payoff scandal, said the directors' report can be viewed in two ways. He said it could be evaluated for either the "really substantial work it is . . . leading to improvement in Lockheed," or as a study that lacks "titillating facts about how Mr. A, Mr. Band Mr. C may have given money to Mr. X, Mr. Y and Mr. Z."

Much of the evidence about payoff recipients was "hearsay" which would not be in anybody's interest" to publish, Haack said.

In addition, the Lockheed chairman said there are "some parts of the world where procurement deals are in abeyance, simply for the protection of procuring agents" who are fearful of having names published.

Haack said he hopes yesterday's report will be accepted by the SEC and "put the fears to rest."

He also revealed that he plans to step down as chairman in the near future, when a committee of directors picks a successor. A shareholder meeting is scheduled for Sept. 20 - the first regular annual meeting for the firm since early 1974.

Dramatic revelators of Lockheed's overseas payoffs, first revealed in testimony before the Senate subcommittee on multinational corporations in the summer of 1975, already have led to shakeups and recriminations in about a dozen countries.

Former Japanese Premier Kakuel Tanaka was formally charged with taking $1.6 million from Lockheed, part of $12.6 million paid by the firm to Japanese officials and agents.

Japan's ruling party was shaken profoundly by the crisis. More than $7 million of Lockheed money in Japan went to right-wing official Yoshio Kodama, according to the Senate investigation.

In the Netherlands, Prince Bernhard was stripped of his jobs in the armed forces and forced to relinquish business connections after a Dutch inquiry concluded he had sought payments from Lockheed. The inquiry did not confirm that he received $1.1 million, as has been reported. Similar inquiries have affected elected and appointed officials in Spain, Italy and West Germany.

Lockheed originally testified that of $147 million in overseas commissions to sell its products between 1970 and 1975, some $22 million were questionable.

Yesterday, the Lockheed directors reported total foreign commissions of $165 million from 1970 to 1975, the majority related to sales in Saudi Arabia. Members of the directors committee interviewed Saudi businessman Adnan Khashoggi during their investigation but said nothing about his relations with Lockheed.

Documents uncovered by the Senate committee showed that Lockheed paid commissions to Khashoggi for the express purpose of making "under the table" compensation to Saudi officials to win contracts.

Though the report states that Lockheed did not actually make any illegal payments domestically, it came close. In 1971, T. F. Morrow, who was an executive vice president, ordered company counsel J. H. Martin to pick up $20,000 cash in Paris and return the money to Burnbank.

When Martin pressed Morrow about the money, he was first told it was "none of your business." But Morrow later said, " We have some obligations in Washington."

Martin is quoted as telling Morrow, who has since died, "that under no circumstances would (he) be a party to that." Martin testified that the money was returned to Europe.

The report says that Morrow also proposed that money form aboard be used for the 1972 national campaign, but Kotchian and Wilson "each stated that the proposal was rejected and no such funds were used.

The report does cite examples of Lockheed entertaining unnamed U.S. government personnel.A government official negotiating claims against Lockheed on shipbuilding contracts enjoyed $800 worth of entertainment - "beer drinking and playing shuffle board and a one week boat trip."

Another "senior official" in January, 1973, was sponsored by Lockheed Missiles in a golf tournament at a cost of $450.

An alleged $100,000 payment to a Lockheed Georgia sales representative was revealed to the commitee by the employee's estranged wife.

The salesman, identified only as J. Walden, reportedly accepted the money from a company consultant in a foreign country where the employee was stationed from late 1971 to January, 1976.

The money was paid, the report says, after "the sale of the company's products to the country's air force in 1973."

Walden reportedly admitted to the company having received the money "unsolicited." He is under investigation by the Justice Department and the SEC.The report added; "The company reduced a subsequent commission payment due the consultant by $100,000."