The Soviet Union struck back yesterday at White House warnings against military intervention in Poland, accusing President Carter of "exacerbating the situation" and charging that national security adviser Zbigniew Brzezinski had urged Poles to take up armed resistance against their government.

A Soviet television commentary last night also accused Carter, Secretary of State Edmund Muskie and other U.S. officials of waging "psychological war" against the Polish government.

The attacks by the Soviet Foreign Ministry and the official press came a day after Carter, in the second White House warning in two days, declared on Wednesday that Soviet military intervention in Poland would have "most negative consequences" for East-West relations.

Brzezinski said yesterday he does not believe a Soviet military intervention in Poland is "imminent" and he asserted that a major crisis in East-West relations can be averted if all parties to the Polish dispute show "restraint, moderation and cooperation." [details on Page A19.]

A Soviet Foreign Ministry spokesman, responding in Moscow to journalists' questions about the U.S. warning, said that "a lot of statements have been made in the West that are openly directed at exacerbating the situation in Poland" and "as for the statement made by the president of the United States, it must rest entirely on his conscience."

The Soviet news agency Tass and Pravda, the Communist Party newspaper, accused Brzezinski, who was born in Poland, of using what they said was a recent meeting with unidentified Polish political scientists to encourage opposition forces in that country to fight their government.

In some of the strongest language used against the Carter White House, Tass and Pravda said Brezinski's activities constituted "direct interfence by the present administration in the internal affairs of Poland."

Brzezinski denied yesterday that he had urged Poles to oppose their government and, referring to the alleged meeting with Polish political scientists, said, "Nothing like that ever took place." A spokesman for Brezezinski also called the Soviet charge "a complete fabrication."

He has not met with Polish political scientists in the past year, Brzezinski said, and whenever he does, he always stays away from discussing internal Polish politics.

Informed about Brzezinski's denial of its account, Tass, according to an Associated Press report from Moscow, insisted its information was correct and said it was prepared to give further details and identify who had met Brzezinski during their visit to the United States on a "so-called scientific exchange program."

Brzezinski, in the alleged meeting, had advised opposition forces in Poland to take advantage of the present labor and political upheaval there to destabilize the country and strengthen their own positions, Pravda said.

The criticism of Carter was a continuation of several days of contradictory statements from both sides about whether a threatening Soviet military buildup is under way near the Polish border.

Soviet officials have denied reports of such a buildup but Carter, on Wednesday, voiced "growing concern" about what he said was an "unprecedented buildup of Soviet forces along the Polish border and the closing of certain frontier regions along the border."

Carter said that the "attitude and future policies of the United States toward the Soviet Union would be directly and very adversely affected by any Soviet use of force in Poland."

The AP reported from Moscow that an unidentified Soviet official described Carter's expression of growing concern about Soviet intentions toward Poland as a "sensation needed by the Americans."