Last season, PSG won the trophy for the first time with a penalty shootout victory over Tottenham Hotspur, after finally lifting the Champions League. A second successive win in Europe's top club competition brings them up against the Europa League winners in Salzburg.
PSG had 15 players competing at the World Cup , which ended just over three weeks ago, including midfielder Fabian Ruiz who won the tournament with Spain and five in the France squad who reached the semi-finals.
"We are pleased to be here because it means we did a good job last season, but in terms of preparation it is very difficult to manage," Luis Enrique told reporters on Tuesday.
"The internationals have only just come back, the French, Spanish and Moroccans came back on Monday, the Brazilians and Portuguese on the third, one week ago. It is a situation generated by the schedule.
"In terms of a top-level game tomorrow, it will be difficult to see that. Some of our players have barely trained but the ones who have will play tomorrow. In terms of preparation, this is not how it should be."
PSG will also defend the French Super Cup on Sunday, against Lens, and while the manager is keen to add more silverware to the club's collection, the upcoming campaign is the main focus.
"We set ourselves ambitious targets, we will continue to do so," Luis Enrique said.
"We are preparing for the season intelligently and we want to be in the best condition at the end of the season, rather than at the start of the season."
The football world has been in turmoil for the past few weeks, following FIFA's abandoned plan to sell a stake in the World Cup to private investors after widespread backlash.
UEFA are still threatening to boycott FIFA competitions, President Gianni Infantino's position is coming under increasing pressure, and Luis Enrique was asked for his thoughts on the controversy.
"I focus on my team, my players, the transfer window. I have no words about that," he replied.
"That is for politicians, I am not a politician. I have an opinion for sure, but not here, that's not the place."
PSG have been allocated an extra dressing room in Salzburg, according to the BBC. The French club were unhappy after they were given the away dressing room, which is smaller than the home one which Aston Villa will use.