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UNDERGROUND ASKS POLES TO PREPARE FOR STRIKE

WARSAW, Jan. 28 (Reuters) - Five underground leaders of the banned Solidarity labor union have called on Polish workers to prepare for a general strike.

A leaflet containing such a call but specifying no date was made available today to Western reporters.

Dated Jan. 22 and signed by the union's five-member ''provisional coordinating commission,'' the leaflet outlined a program of continued struggle for ''deep reforms in the country's social, economic and political life.''

But, apparently speaking of Poland's alliance with the Soviet Union, the leaflet said, ''Poland's geopolitical situation dictates that the reforms be carried out gradually, without weakening the basic balance of power in Europe.''

At the same time, it said that the ''alliances concluded by Poland should not justify the existence of dictatorial governments, commonly hated and offering the country no prospects for development.'' Earlier Call Failed

It was the first statement by the underground leaders since they canceled their call for a week of strikes and protests in December after the failure of an attempt to stage nationwide demonstrations on Nov. 10.

(Lech Walesa, the Solidarity leader who was released from internment in November, said by telephone from his apartment in Gdansk that he did not agree with the call for a general strike, United Press International reported. ''The objective is the same,'' he said, ''but there are many ways of reaching it. They have their program, and I have mine.'')

The leaflet, which was signed by Zbigniew Bujak of Warsaw, Bogdan Lis of Gdansk, Wladyslaw Hardek of Cracow, Jozef Pinior of Wroclaw and Eugeniusz Szumiejko, said, ''In order to force the authorities in Poland into making concessions, to create conditions where reform is possible, we must resume activities aimed at the downfall of the present dictatorship.''