The famous Burnside–Schur theorem states that every primitive finite permutation group containing a regular cyclic subgroup is either 2-transitive or isomorphic to a subgroup of a 1-dimensional affine group of prime degree. It is known that this theorem can be expressed as a statement on Schur rings over a finite cyclic group. Generalizing the latter, Schur rings are introduced over a finite commutative ring, and an analogue of this statement is proved for them. Also, the finite local commutative rings are characterized in permutation group terms.