Wood–plastic composite (WPC) is a kind of composite material that is made of plastic and wood fiber or wood powder. Because it is mothproof, is resistant to corrosion, and has plasticity, among other advantages, it has been researched and used increasingly in building materials. The flexural property of WPC is an important subject in evaluating its mechanical properties. In this paper, wood–plastic raw materials and processing technology are introduced; the internal and external factors of WPC which affect the flexural properties are analyzed; the different ways of enhancing the bending capacity, including the surface pretreatment, addition of different modifiers (compatibility agent and coupling agent) etc. are summarized; and the methods of operation and strengthening effect are analyzed. This work provides a reference for further research in related fields.