1. A source code processing method implemented by a computing apparatus to enable parallel execution of a divided source code in a multiprocessor system, the method comprising the steps of: inputting an original source code by an input device into the computing apparatus; finding a critical path in the original source code by a critical path cut module; cutting the critical path in the original source code into a plurality of process block groups by the critical path cut module; and dividing the plurality of process block groups among a plurality of processors in the multiprocessor system by a CPU assignment code generation module to produce the divided source code, thereby enabling parallel execution of the divided source code in the multiprocessor system by the computing apparatus.