Ahead of his side's clash with PSG in the Champions League, De Laurentiis revived complaints he has made about the French champions and their commitment to UEFA's Financial Fair Play (FFP) regulations.
In September, UEFA re-opened an investigation into PSG's finances after they had initially been cleared of breaking FFP rules.
De Laurentiis was quoted as describing Neymar's €222 million (£196m/$253m) transfer from Barcelona to PSG as "pathetic and vulgar" in 2017 and, in an interview with Le Parisien, he reiterated his grievances.
"PSG have a great strength, thanks to the fact that they have no economic problems," said De Laurentiis, who is a prominent Italian film producer.
"If they have a budget sheet in the red, like magicians they turn it white again.
"I entered football in 2004, when I learned that Napoli had gone bankrupt, without knowing anything about football.
"For me, football is not a way to make other investments as it is for Qatar. It's an industry, like when I make movies.
"In three years, we arrived in Serie A. We were 525th in the UEFA classification, today we are 14th.
"We have come a long way."