Both teams go into Wednesday's fixture at Camp Nou having already qualified from Group F, but top spot in the pool is still to be decided.
Barca sit one point behind PSG, so a victory for them on home turf would hand them first place - meaning they would avoid the likes of Bayern Munich and Chelsea in the last 16.
However, speaking at his pre-match media briefing on Tuesday, Luis Enrique dismissed any suggestion that the game was Barca's most crucial of the campaign.
"It's important, but I don't think it's the most important game of the season," he said. "I prefer to finish first, but finishing second is not a great disadvantage. Its importance is relative."
In order to win the group, Barca need to do something no other team has managed so far this season - beat PSG.
The French champions are the only club from any of Europe's top five leagues who remain undefeated in all competitions in 2014-15, having won 15 and drawn eight of their 23 matches thus far.
PSG's slight advantage at the top of the pool heading into the final fixture is in no small part down to their thrilling 3-2 win over Barca in Paris back in September.
And Luis Enrique is expecting another stern examination of his team's credentials this week.
"I think it will be a similar game to the first one," he added. "We will have the ball but we will have to pressure better.
"In front of us we have one of the candidates to win the Champions League - they will test us in defence and in attack."
