Soviet President Leonid Brezhnev accused the Reagan administration today of talking about arms control while "in reality they are accelerating the arms race."

Brezhnev's statement appeared to reflect Soviet concerns about the U.S. defense budget, although it made no specific reference to it.

The government news agency Tass, however, bitterly attacked passage of the defense budget by Congress, accusing the Reagan administration of "seeking military superiority in order to dictate its will to other countries and implement its hegemonic goals in various parts of the globe."

In a statement to visiting American businessman Armand Hammer, Brezhnev welcomed the opening of Soviet-American talks in Geneva on curbing medium-range nuclear arms in Europe.

But, the Soviet leader said, the position announced by President Reagan prior to the opening of the Geneva talks "is not very encouraging." Brezhnev said that Reagan, "in the guise of the so-called zero option proposed to us a one-sided disarmament process, something which the Soviet Union, naturally, will not agree to."

Hammer, chairman of the Occidental Petroleum Co., which has extensive business dealings with the Soviet Union, later described Brezhnev as being "thoroughly at ease," and added that "I did not get a feeling there was any pressure on him" created by the Polish situation.

Hammer showed a typed copy of Brezhnev's prepared remarks on Soviet-American relations.