To address global shortage of nursing human resources, the models of division of labor and skill mix are widely adopted in clinical practice; however, these models often result in the fragmentation of nursing services and the loss of implicit nursing information. The Theory of Entanglement of Nursing Care posits that nursing activities are not a linear accumulation of discrete tasks, but an interweaving of physical, cognitive, emotional, and organizational labor in nursing practice. Based on this theoretical framework, this paper analyzes how the task allocation model interrupts physical-cognitive connections, blocks nursing information chains, and induces a surge in nurses′ cognitive load, and puts forward optimization strategies for the transformation from nursing task management to complexity management, aiming to provide a reference for constructing a more resilient, much safer, and more humanistic allocation system of nursing human resources.