The Soviet Union continued its attack on American strategic weapons projects today, calling the neutron warhead a device that "revolts the reason and conscience of mankind (but) must evoke a feeling of delight among the 'lovers of man' in Washington.

The official news agency Tass commented: "How can one talk at length about love of peace and human rights and at the same time push the world to a new round of the race to produce weapons for mass destruction, as Washington is now doing?"

The article by veteran Tass writer Yuri Kornilov is one of the first lengthy comments by the Kremlin since existence of the neutron, or enhanced radiation warhead, was first widely reported in the West. The neutron warhead is designed to produce radiation that can kill humans but creates no blast, leaving structures standing. Congress is being asked to approve money for continued development and deployment of the weapon for tactical uses.

Kornilov is considered by Western sources as a propagandist rather than a theoretician. In recent days, he has written scathing attacks on the Carter administration, beginning with the President's decision at the end of June to halt production of the B-1 bomber and continue with deployment of the cruise missile, a small pilotless aircraft that carries a nuclear warhead.

Kornilov wrote today that "development of this (the neutron warhead) and other new types of weapons of mass annihilation can only complicate the international situation and bring about a new, extremely dangerous round of the arms race. Development of these new weapons creates additional difficulties for further Soviet-American strategic arms limitation talks."

"How can all ths loud talk about 'love of peace' and 'love of man' by Washington be squared with the fact that it is the United States that is again creating and putting into production such a new weapon. . . . It can be supposed that the bacteriological and chemical means of warfare, which just like the neutron bomb, revolt the season and conscience of mankind, must also evoke a feeling of delight among the 'lovers of man' in Washington."

Kremlin portrayals of the United States as duplicitious are nothing unusual, but the level of invective has been especially high here for weeks, ever since the mission by Secretary of State Cyrus Vance in March seeking a breakthrough in the Strategic Arms Limitation Talks.

On a less strident note, the continuing Soviet campaign charging violations of human rights in the United States drew on the talents today of Johnny Cash, Joan Baez, Judy Collins and other American folk singers.

The Soviet radio carried a 45-minute concert of protest songs by the American performers, accompanied by a commentary in which the narrator sought to blunt President Carter's criticism of civil rights violations in the Soviet Union by citing alleged injustices in the United States.

"If you are poor, you have no freedom, no happiness, your spirit is broken, what then? Different people react in different ways, but many land in prison. The American prisons are packed up tightly with such people," the commentator said in introducing Johnny Cash's "San Quentin," recorded live at the California prison.