The remaining striking coal miners in southern Poland reached "complete agreement" with the government tonight, the official state radio and television announced.

The announcements said that representatives of the last striking mine workers at collieries in Szombierski, Dimitrow and Bobrek in Upper Silesia signed an accord with a government negotiating delegation headed by Minister of Mines Wlodzimierz Lejczak.

The estimated 15,000 holdout strikers will return to work Friday, the broadcasts said.

Isolated walkouts by transit workers and others seeking benefits similar to those won earlier by strikers in Silesia and on the Baltic Coast reportedly continued as the government sought throughout the day to project an image of normalcy after two months of labor unrest.

Meanwhile, informed sources said a Soviet loan mentioned yesterday by Deputy Premier Mieczyslaw Jagielski actually had come before the strikes began in July.

Neither Jagielski's brief mention of the loan yesterday in an interview with the Polish press nor a fuller account of the interview published today in Trybuna Ludu, the Communist Party newspaper, said how big the loan was or when it was made.

By pointing to it now, however, the Warsaw government appeared to want to stress its wish to continue to have close ties with the Soviet Union, countering widespread speculation in the Western press about a rift between Warsaw and Moscow over the unprecedented terms of the agreement reached with the strikers.

Whether the Soviet Union will in fact extend new credits to Poland is likely to depend both on what the hard-pressed Soviets themselves can afford and how closely the Polish leadership holds to socialist principals while honoring its pledge on new independent trade unions -- a seemingly inherent contradiction.

But analysts here note that the lure of financial aid from Moscow is perhaps a more sophisticated, and certainly less drastic, way for the Soviets to persuade Warsaw to roll back the concessions than would be the use of concessions than would be the use of open force.

The Polish economy has suffered enormous losses as a result of the strikes that crippled the country's two most important industries, shipping and mining. tIt had been predicted that Poland would be seeking new hard-currency loans to meet its large debt requirements and to cover the increases in wages, social benefits and living conditions granted the workers.

The full text of Jagielski's statement, which was the lead item in Trybuna Ludu, underscored the importance of Poland's economic cooperation with the Soviet Union and other Eastern Bloc countries.

Jagielski, who represented the govenment in negotiations with striking Baltic port workers, noted Poland's complete dependence on Moscow for natural gas and lumber. In addition, he said Poland gets 80 percent of its crude oil, potassium salts, cotton and iron ores from the Soviet Union.

In an expression of gratitude for Soviet support, Jagielski said,"The Soviet Union, like other fraternal socialist countries, proved to be a friend in need." He thanked other Eastern Bloc countries for assisting Poland in what has been Eastern Europe's gravest crisis for over a decade, but he did not specify what support was provided.

The thrust of the message was to highlight the Warsaw leadership's desire not to move away from its communist neighbors despite the challenge lodged in its agreement with the strikers.

Warsaw's sensitivity to speculation about the Soviet unhappiness with the settlement was evident today in a blast by PAP, the official Polish news agency, against American coverage of the strikes. A general survey of how the crisis has been reported abroad included a harsh review of U.S. reports.

"A portion of the American press is currently trying to take advantage of the processes that are now going on in our country in order to propagate the thesis that there is an untying of the knots binding Poland with the other countries of the socialist community," the agency said.

"The goal of this growing campaign is obvious. It is an attempt to break down the unity of the socialist countries."

At least a half dozen senior press censors have been fired and a major radio propaganda program has been dropped as a result of agreements the government made with strikers to open the news media to a freer exchange of ideas, the Los Angeles Times reported from Warsaw.

[The radio program that was dropped had included the latest popular hit music along with a heavy dose of anti-American and anti-Western propaganda.]

[United Press International, citing official sources in Warsaw, said Maciej Szczepanski, the ousted director of Poland's state television, is being investigated in connection with a multimillion-dollar embezzlement scheme that allegedly used state funds to provide Communist officals with lavish villas, yachts and vacations abroad.]

Faced with the doubly difficult task of recovery and reform, party authorities sought to convey an image of Polish life back to normal.

The party press reported "a good tempo of loading ships" had resumed in Gdansk, the Baltic port where strikers held out 18 days and won their strongest demand, the right to form independent trade unions.

Coal in Silesia, Poland's mining region, was said to be "coming up again" after more than 300,000 miners reached agreement with the government late Tuesday after protests over an unpopular shift system, safety regulations and other matters.

There were reports of scattered walkouts, including bus drivers and furniture plant workers in Bialystok, glass mill workers in Czestochowa, and employees at two health resorts in Buesko Zdioj.

What is expected to be a long process of working into law the major concessions won during the strikes begins Friday when the Polish parliament meets in special session to draft new legislation on trade unions, wages, censorship, and worker benefits in line with the new agreements.

One of the key issues is the relationship between the new, independent trade unions and the old, official ones. Facing possible mass desertion by workers wanting to join the new associations, the official unions have already launched a campaign to show themselves more forthright in defense of worker interests.

The Central Council of Trade Unions today published a declaration that seemed to argue against the need for a new union movement, Entitle "Unity in Common Interest," the statement said, "The greatest accomplishment of the Polish trade union movement is its unity and class solidarity. To protect this unity more than anything else is imperative."

Meantime, Poland's first independent trade union since World War II met in Gdansk yesterday. Organizers reported today that 80 percent of the workers in Gdansk are choosing new over the old. CAPTION: Picture, Pope John Paul receives contribution of $10,000 for the needy of Poland from Mayor Jane Byrne of Chicago at the pontiff's general audience in the Vatican. AP