<div  style="z-index:-1">  <!--1.设置FLASH为底层-->
     <object classid="clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=6,0,29,0" width="200" height="115">
    <param name="movie" value="http://www.csdn.net/adv/468x60.swf">
  <param name="quality" value="high">
  <embed src="http://www.csdn.net/adv/468x60.swf" quality="high" pluginspage="http://www.macromedia.com/go/getflashplayer" type="application/x-shockwave-flash" width="200" height="115"></embed> 
  <param name="wmode" value="transparent">  <!--2.必须把FLASH设置为透明-->
</object> </div>  
<div id="huiLayer"  style="cursor: hand; position:absolute; left:10px; top:10px; width:200px; height:115px; z-index:1; visibility:  visible;"><br><br>在Flash上面</div>  详细参考:
怎么给网页中的FLASH动画加超连接,加事件...     wanghr100 [原作] 
http://dev.csdn.net/develop/article/20/20003.shtm