代码如下:

<div style=position:relative; width:[flash的宽]px; height:[flash的高]px;>

<a href=填写链接地址 target=_blank

style=position:absolute; width:[flash的宽]px; height:[flash的高]px; left:0; top:0; z-index:100>

</a>

<button style=width:[flash的宽]px;height:[flash的高]px; position:relative; z-index:1; background:transparent;border:none;padding:0;cursor:pointer;

onclick=window.open('填写链接地址')>

<object classid=clsid:d27cdb6e-ae6d-11cf-96b8-444553540000

codebase=http://fpdownload.macromedia.com/pub/shockwave/cabs/flash/

swflash.cab#version=7,0,0,0

width=[flash的宽] height=[flash的高] id=untitled-1 align=middle>

<param name=allowscriptaccess value=samedomain />

<param name=movie value=填写flash广告地址 />

<param name=quality value=high />

<param name=wmode value=transparent>

<param name=bgcolor value=#ffffff />

<embed src=填写flash广告地址 quality=high bgcolor=#ffffff width=[flash的宽]

height=[flash的高] name=mymovie align=middle allowscriptaccess=samedomain

type=application/x-shockwave-flash wmode=transparent pluginspage=http://www.macromedia.com/go/getflashplayer />

</object>

</button>

其中a标签是解决ff,chrome,opera等浏览器点击不跳转的问题,加button是解决ie浏览器的问题