Marquinhos opened the scoring for PSG - crowned champions of the top flight in midweek - in the 41st minute, shortly after Marvin Martin had been dismissed for a dangerous challenge on Yohan Cabaye.
France international Cabaye had to be stretchered from the field under the closed roof of Stade Pierre-Mauroy, casting doubt over his involvement in the FIFA World Cup, with coach Didier Deschamps set to name his preliminary squad next week.
The league’s previous record for a single season was 84 points – set by Lyon in 2005-06 – and PSG now stand two points clear of that marker with a match still to play.
And it was Ibrahimovic who had the first opportunity to break the deadlock – his drive from close range bouncing over the crossbar via the leg of defender Simon Kjaer.
Franck Beria went down in the penalty area under the challenge of Lucas Digne in the 13th minute, but referee Ruddy Buquet waved away Lille's protests, as well as PSG's counter-claims the defender had gone down too easily.
PSG almost instantly took advantage of the extra man as Marquinhos leapt brilliantly to head home after Enyeama had palmed away Lucas' original effort.
And Lucas ended Lille's challenge when he slid the ball past Enyeama before setting up Matuidi with a fine through-ball, allowing the Frenchman seal PSG's record in style and securing a 26th league win of the season - equalling another Ligue 1 milestone.
Substitute Delaplace's strike at the death proved scant consolation, as Lille continue to sweat over their involvement in Europe's elite club competition next season.
