Hoeness has been a very vocal critic of Barca and the massive debts they have accumulated over the years.
Speaking on the OMR podcast, Hoeness took another swipe, stating: "It's not the model I would like to have. When you have 1.3 billion (euros) in debt, how is it supposed to work?
"It seems absurd and incomprehensible to me that they continue playing in the first division. In any normal country this club couldn't be there. It's a miracle they're still allowed to play."
Hoeness also stated: "It contrasts absolutely with the control we have at Bayern and with our sound economy, which should serve as an example for European clubs. It is clear that solid management, sound economic criteria, and sporting quality that does not depend on risky accounting maneuvers.
"The strict licensing regulations here and the pressure from audits would immediately paralyse a club with a debt of 1.3 billion euros."