Is there any account statements required? I am Indian Citizen ,applying for tourist visa.

Yes, you can provide recent six months bank statement. The embassy doesn't specify how much you should have in your account. However, according to some other applicants, you should at least have enough money to support your trip and return air ticket. Usually, you need to prepare 100 USD per day. Then you can easily figure out how much you should have in your account according to your duration of stay in PRC.