$解:由题意得,xy≠0,将分式的分子、分母同时除以xy得\ $
$\dfrac {\frac{1}{y}-\frac{1}{x}}{\frac{3}{y}+2-\frac 3x}=\dfrac {\frac{1}{y}-\frac{1}{x}}{3(\frac{1}{y}-\frac 1x)+2},$
$因为\frac{1}{x}-\frac{1}{y}=4,$
$所以 \frac{1}{y}-\frac{1}{x} =-4,\ $
$所以原式= \frac{-4}{3×(-4)+2}= \frac{-4}{-10} = \frac{2}{5} .$