\(3x-y=3z\Rightarrow-y=3z-3x\Rightarrow y=3x-3z\)
\(2x+y=7z\Rightarrow y=7z-2x\)\(\Rightarrow3x-3z=7z-2x=y\Rightarrow3x-3z-7z+2x=5x-10z=0\Rightarrow x-2z=0\Rightarrow x=2z\)
\(2x+y=7z\Rightarrow2\cdot2z+y=7z\Rightarrow4z+y=7z\Rightarrow y=3z\)
\(M=\frac{x^2-2xy}{x^2+y^2}=\frac{\left(2z\right)^2-2\cdot2z\cdot3z}{\left(2z\right)^2+\left(3z\right)^2}=\frac{4z^2-12z^2}{4z^2+9z^2}=-\frac{8z^2}{13z^2}=-\frac{8}{13}\)