Вот решение (в данном случае используем SWFObject):
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<style type="text/css">
body {
margin: 0;
}
</style>
<script type="text/javascript" src="swfobject.js"></script>
<script type ="text/javascript">
var flashvars = false;
var params = { menu: 'false', allowScriptAccess: 'always', allowFullScreen: 'true', quality: 'high', bgcolor: '#000000', wmode: 'opaque' };
var attributes = false;
swfobject.embedSWF('test.swf', 'test', '100%', '100%', '9.0.0', 'expressInstall.swf', flashvars, params, attributes);
</script>
</head>
<body>
<div style="width:100%; height:80px">
<div id="test"></div>
</div>
</body>
</html>