Evangelist Billy Graham said yesterday that he favors a law under which "every church and religious organization would be required to make public its finanes."

In 1977, Graham's Evangelistic Association made its first public accounting in 27 years, in the wake of widespread criticism that follosed disclosure by the Charlotte (N.C.) Observer of an unreported $23 million World Evangelism and Christian Education Fund.

In an oblique reference to that controversy, Graham said Wednesday at the National Press Club that he has become convinced" of the wisdom of full financial disclosure for institutions of religion, now exempt from such accounting. Graham said that over the years, his expression of views on political issues has "greatly diminished... In recent years I've decided that I am a worldwide representative of the kingdom of God... When I say something, I have to think how that's going to affect Christians of Africa or Christians of the Far East."

Nevertherless, he did answer questions on a wide range of topics:

On the Rev. Jim Jones: "I think God created woman to be the helpmeet with man... we (men and women) are to submit to one another."

On ERA: "Ihaven't taken a direct stand because I am in favor of women having all the rights... You have to recognise that they are different physiologically and psychologically."

On abortion: "I'm against abortion except in case of rape, incest or if the mother's life is in danger."

On birth control: "I don't see anything in the scriptures that says there's anything wrong with birth control."

About his relationship with President Nixon: "... He had suffered a great deal and when one of your parishioners suffers, the pastors suffers, too."

Graham said he had last been in contact with the former president by telephond before Christmas: "He was very jovial, he was on top of the world," Graham said.

Graham,who drew a substantially larger crowd than alast week's luncheon speaker, Playboy publisher Hugh Hefner, said he had deen President Carter "only twice" and spoken to him by telephone three times since he became president.