The linear congruence equations are the ancient and significant research contents. Most discussions of the linear congruence equations focus on the special cases, for example, there is a linear congruent theorem for solving the congruent linear equation in one unknown and the Chinese remainder theorem for solving the simultaneous congruent linear equations in one unknown, which are involved to find a special solution using the properties of the integer number, and some papers discuss the equation in unknowns. But all the results are not convenient and efficient to solve the equations and not adapt to solving the general system of congruent linear equations in n unknowns. There is no uniform, convenient and efficient technique and theory for the general system of congruent linear equations, like the theory of linear equations over real numbers. The inspiration arose from the elimination of variables when solving the linear equations over real numbers, Generalized the elementary transformations of matrix over real numbers to the integer numbers modulo m, the paper discussed the properties of the modular matrix under the elementary transformations and a similar equivalent transforming theorem for matrix modulom theorem was obtained that any matrix modulo m can be transformed into a canonical diagonal form by means of a finite number of elementary row and column operations. furthermore, by means of the equivalent transforming theorem, the solution criterion theorem and structure theorem were proposed for the general congruent linear equations based on the modular matrix transformations, which extended the theories of the congruent linear equations, and finally, the detailed steps of the uniform method were given for solving the general system of congruent linear equations based on the elementary transformations of matrix modulo m, it can be easily written out the solutions of the system immediately as determining solutions of the system conveniently by elementary matrix transformations. Analysis and discussions indicate that the results are most valuable in science and the proposed technique for solving the system is convenient, efficient and adaptable.