Pakistan-based Afghan rebels have set up a government-in-exile and promised not to harass withdrawing Soviet troops who have propped up the Kremlin-backed administration.

The main Afghan guerrilla alliance named a "transitional government" with the ultimate aim of replacing President Najibullah's government.Moscow has complained about reb-el attacks on the departing Soviet troops. It accuses Pakistan, which backs the insurgents, of violating U.N.-mediated Afghan accords providing for the pullout.

"Now that the Soviet troops are withdrawing from Afghanistan, due to the valor of our heroic Moslem people and the Mujahideen (rebel) leadership, we should refrain from acts which may delay the process of Soviet withdrawal," Alliance leader Syed Ahmad Gailani said on Sunday.

He was speaking in the northwest Pakistani town of Peshawar, where the transitional government was named.

Moderate Gailani's statement contrasted with the policies of his fiery predecessor, Gulbuddin Hekmatyar, who advocated attacking the Soviet troops withdrawing under the accords signed by Pakistan and Afghanistan in Geneva on April 14.

Gailani, leader of the Mahaz-i-Milli-i-Islami Party, took over the seven-party alliance's rotating chairmanship on Wednesday from Hekmatyar, who heads the well organized Hezb-i-Islami Party.