The former Barcelona coach will take over at Allianz Arena next season in the summer, prompting a wave of speculation linking the Bavarians with the likes of Neymar and Robert Lewandowski.
However, the 61-year-old has stressed that the reports are all untrue, and hinted that he may not be tempted to dip back into the market, having spent a lot of money before the current campaign.
“The rumours about the players Guardiola desires are false,” Hoeness told Bild.
“Guardiola has still not called a player he would have liked. There was talk about positions which he considers could be improved on if possible, but he has not named any names.
“When I look at how strong our squad is, I don’t think we need to make too many changes in the summer. I do not think that we will buy anyone in the next few years who is more expensive than [€40 million Javi] Martinez.”
Guardiola led Barcelona to 14 trophies in four years at Camp Nou and signed an agreement to take over at Bayern in January.