<param name="wmode" value="Opaque">

即可解决被flash遮挡看不到图层或菜单的问题了.
OBJECT代码 <object classid="clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" codebase=""
                                height="150" width="100%" tabindex="3">
                                <param name="movie" value="Images/Master/top.swf">
                                <param name="quality" value="high">
                                <param name="wmode" value="Opaque">
                                <embed height="150" pluginspage="" quality="high"
                                    src="Images/Master/top.swf" wmode="transparent" type="application/x-shockwave-flash" width="800"></embed>
</object>EMBED代码:  <EMBED src="ntc.com.cn.swf" width"=500" height="300" type="application/octet-stream" quality="high" wmode="Opaque">