Rousaud was one of six Barca directors to hand in their resignation to president Josep Maria Bartomeu last week.
He now faces legal action from the club after he said someone had been stealing money from within.
Speaking to L'Equipe, Rousaud was asked about whether Neymar could return to the club he left in a world-record €222million (£193m) deal back in 2017.
"A return for Neymar is possible," he said.
"Coronavirus will bring about a deflation in the market and the majority of clubs will have financial difficulties.
"Barcelona do wish to bring back Neymar, that's true. We will have to see if the operation fits in with the club's finances.
"The interest is real, but it's complex. There are three parties involved: Barcelona, PSG and Neymar. If the three look for an agreement, they will find a solution. Paying in instalments, for example."
And he added: "It will all depend on the good will of each one and, especially, on Neymar's demands."
