The clash brings together two of Europe's most dangerous attacking teams. PSG scored 12 goals across the last 16 and quarter-finals, while Bayern hit 16 during the same stages of the competition.
Despite Bayern winning the Bundesliga after losing just once domestically and once in Europe, Enrique believes PSG belong at the very top of European football.
"It's not just about attacking statistics, but if you look at the defensive ones too, these are the best teams in Europe," Enrique told reporters before the match.
He also praised Arsenal for their consistency this season, but remained convinced PSG could match any side left in the tournament.
"Bayern are a bit ahead of us because they have only lost two games, but if we speak about what we have shown as a team, we're right up there," he said.
"And no team is better than us."
PSG once again had to come through the Champions League play-offs after missing out on a top-eight finish during the league phase. Enrique pointed out that his side faced a similar situation last season before eventually lifting the trophy.
The French champions have also maintained strong domestic form and currently sit six points clear at the top of Ligue 1 after another demanding title race.
Enrique said the excitement around the Champions League continued to inspire his squad as they entered the decisive stage of the season.
"It's the magic of the Champions League which gives special energy to the players," he said. "Everyone wants to be there and to make the most of this time."
The PSG boss also acknowledged Bayern's attacking quality, especially from wide players Luis Diaz and Michael Olise, but stressed his team would not change their aggressive style.
"We won the Champions League last season with Achraf Hakimi and Nuno Mendes doing what they do," Enrique said.
"Of course they have to defend as well, but we know they have to attack more than they defend if we want to win."
After finally delivering PSG's long-awaited European crown last season, Enrique made it clear the club's ambition had only grown stronger.
"The first run was a relief," he said. "Now it's a different source of motivation because last year was great. We made history. And now, we're hungry for more."
Diego Simeone has called on Atletico Madrid to show courage and character when they face Arsenal in the first leg of their Champions League semi-final on Wednesday, as the Spanish side looked to recover from their painful Copa del Rey final defeat.
Kai Havertz is expected to return before the end of the season after Arsenal received encouraging news over the injury he suffered against Newcastle United.
Michael Carrick has said Manchester United had put themselves "in a good position" after a hard-fought 2-1 win over Brentford at Old Trafford pushed them to the brink of Champions League qualification.
Harry Kane has been praised as a player reaching new heights, with Vincent Kompany insisting the Bayern Munich forward was still improving ahead of their Champions League semi-final against Paris Saint-Germain in Paris tonight.
