1. A computerized parallelizing apparatus for converting a source program into object programs susceptible to parallel processing by a multi-processor system having a plurality of processors, said parallelizing apparatus comprising: pre-compiling means within a computer for converting a source program into intermediate codes; dividing means within the computer and coupled to said pre-compiling means for dividing the intermediate codes into a plurality of tasks, each task having a task size of at least one intermediate code; generating means within the computer and coupled to said dividing means for generating relation information indicative of task sequential relationships among the plurality of tasks on the basis of operand data in the tasks; distributing means within the computer and coupled to said generating means for distributing the plurality of tasks to a plurality of levels obtained by dividing a total processing time by synchronizing time points in a time sequential order; assigning means within the computer and coupled to said distributing means for assigning tasks which are distributed at each of the levels to processors in the multi-processor system; determining means within the computer for determining processing times of machine instructions constituting each of the tasks to generate processing time information indicative of the processing time for each of the tasks; and converting means for converting the tasks into object programs to be processed by the plurality of processors.