The Soviet Union delivered a stinging attack on the leaders of Poland's striking workers tonight in an authoritative statement that implicitly rejects the accord they reached earlier today with the Polish government.

The statement, which is scheduled to appear as an editorial in the Communist Party newspaper Pravda on Monday, made no mention of that agreement or the crucial issue of free labor unions. But it firmly rejected "political" demands that it said have been advanced by "antisocialist elements" to inflict "direct damage" on socialism and to "violate" the crucial link between the Communist Party and the working class.

It reminded Poland of its obligations to the Warsaw Pact and Comecon, the Soviet Bloc's common market, and by implication indicated a lack of confidence in the way the Polish leadership has handled the crisis.

This first substantive declaration from Moscow on the Polish crisis clearly revealed Kremlin surprise at the scope of Polish government concessions. It was not clear whether it was designed to put pressure on Warsaw to hold the line or to encourage hard-liners in the Polish Communist Party to challenge the current leadership.

Pravda linked "antisocialist" forces in Poland to "reactionary Polish emigres" and unnamed "subversive centers" in the West and said their aim was to damage "the socialist gains of the Polish people."

It said the position advanced by "antisocialist forces" was "poisoning the political climate in the country, raising the prospect of anarchy in public life and not taking into account possible consequences for the state and people."

The editorial, which was distributed in advance by the official news agency Tass and read in full over the main national television news program tonight, singled out the strike leaders at Gdansk.

"Antisocialist elements succeeded in infiltrating a number of enterprises on the Polish coast, above all at Gdansk where, misusing the confidence of the workers, they were using economic difficulties for their counter-revolutionary objectives."

This morning's Pravda printed an article by Gus Hall, leader of the tiny American Communist Party, blaming "weak leadership and distortions of socialist methods and approach" for the current crisis in Poland.

But the editorial tonight left no doubt about deep reservations here concerning the sweeping concessions to the strikers. It was signed by Alexei Petrov, a pseudonym believed to be used for authoritative pronouncements short of a formal government statement.

The Kremlin could be expected to find the specter of a communist government negotiating with strike leaders, and signing an agreement, abhorrent. But all along, the Soviets apparently had expected that a settlement would be reached involving cosmetic solutions to the crucial issues. s

The accord in Poland, however, was interpreted by East European sources here as setting a major precedent for the entire Soviet Bloc. Many of its provisions fly in the face of Marxist doctrine, such as the recognition of the right to strike. But it is the key question of party control that comes under challenge with the acceptance of independent trade unions. This, from Moscow's viewpoint, undermines the basis of socialist systems.

The statement read tonight appears to challenge the accords reached in Poland.

"Antisocialist elements in Poland seek to coordinate their actions with reactionary Polish emigres and subversive centers functioning in the West," Pravda said.

"With every passing day it becomes more and more obvious that the instigative activities from abroad are not at all prompted by concern for the well-being of the Polish working people. The aim of these circles is to inflict a damage upon the socialist gains of the Polish people, to try to push Poland off the road which she took by the will of the people."

These elements, Pravda said, "continue to advance political demands which point to their real intentions, which are far from economic and socialist interests of the Polish working class.

"They inflict a direct damage on real socialism on Polish soil, they seek to violate the party's links with the working class -- the main source of the strength of the Polish United Workers' Party and the Polish state. Precisely for that reason, antisocialist elements find support among Poland's enemies acting from the outside."

The editorial said that all this is designed to prevent restoration of normal "labor activities and social life in Poland."

The editorial quoted the Polish Communist Party daily Trybuna Ludu as pointing out that "Poland holds an important place on the European continent and in European politics. It is a member of the defensive union [the Warsaw Treaty organization]. It is a member of Comecon [the Council for Mutual Economic Assistance]. Poland center of Europe as an element of peace and stability on the continent. plays an essential role in the center of Europe as an element of peace and stability on the continent. Every person who realizes his entire responsibility should clearly see the boundary between the just demands and the demand which threaten the interests of the state."