The equivalent of Files on macOS is the iCloud Drive folder. You can use Finder to work with the files there. It may be in the sidebar of Finder, if not you can check Finder’s Preferences to turn it on.
… and, not everything viewable in Files on iOS is going to be viewable in the iCloud Drive on macOS. Files can show locations that are not part of iCloud – e.g., Dropbox or OneDrive. And Files can show documents that belong to apps – files that are stored in iCloud but not visible in iCloud drive. (Because developer. And because Apple.)
On the Mac we have the Finder which is the app to browse files on the computer, attached drives, or in the cloud.
On iOS we have the equivalent app, Files which can be used to browse files on the device, in the cloud and attached drives (to view attached drives with the Files app you need a helper app such as FileBrowser.
So, Finder=Files as both are apps. Both are used to browse files in a variety of places on device or in the cloud be they iCloud, DrobBox or other.
When discussing the subject it’s helpful for us to capitalize Files when talking about the app vs leaving it lower case when talking about the individual files being viewed.
This is particularly true of things like “dot files”. Oi vey, I nearly had a stroke one day thinking I’d lost a bunch of experimental data because I kept it in a dot file on my desktop Mac and it was not available on my iPad.