You cannot execute it. It is a setting from CONFIG.SYS, not command (usable in normal DOS, not in DOSBOX). DOSBOX has internally FILES=100 (or some number like that, I do not remember).
So if you have a program complaining about about missing FILES=15, it is a bug in DOSBOX. What program is it?
One thing to try: Make a CONFIG.SYS on your mounted C drive with this line. It will not influence DOSBOX at all, but there are a few stupid programs which just directly check the text in CONFIG.SYS...
Mirek